Trimble Ltd manufactures two products, Dimbles and Gimbles. 

The number of direct labour hours required for each unit is: Dimbles 1.3; Gimbles 0.7. 

In July the company plans to produce 5000 Dimbles and 7000 Gimbles. 

Trimble Ltd's estimated overhead expenditure for July is $129 276. 

Required 

(a) Calculate the direct labour overhead absorption rate: 

(i) Per unit of Dimble 

(ii) Per unit of Gimble. 

(b) Show how the overhead for July is absorbed by the planned production for the month.