Taking the same business as in Example 10.2, on closer analysis we find that of the overheads totalling £20,000 next month, £8,000 relate to machines (depreciation, maintenance, rent of the space occupied by the machines and so on) and the remaining £12,000 to more general overheads. The other information about the business is exactly as it was before.

How much of the total overheads will be charged to each job if the machine-related overheads are to be charged on a machine hour basis and the remaining overheads are charged on a direct labour hour basis?