3 3 Question (2 Points) KENT Led produces a range of products. Manufacturing is undertaken using one of two processes the Alpha and the Omega Processes. All of the products are manufactured in batches The current pricing policy has been to absorb all overheads using direct labour bours to obtain total cost. A recent detailed analysis has examined overhead cost, the results are Analysis of overhead costs Cost per month (5) Monthly volume Alpha Processos 192.000 960 hours Omega Processos 89.600 2.560 hours Set-up cost 8.800 Handling charges 91.200 380Vents Other overheads 101.400 (see below) Total overhead costs 560.000 There are 2.000 directeur hours available ach month Two of KENT's products are a JT101 and a GR 27. JT10ls are produced by the Alpha Process in a simple operation. GR27s are manufactured by the Omega Process. Both products are sold by the metro Details of the two products are: JT101 GR27 Monthly volume 1.000 metres 500 metres Batch size 1.000 50 metres Processing time per batch Alpha 100 hrs Omega 25 hours Set-ups par batch 2 set-ups Handling charges per baich I movement movements Materials per metre E16 E15 Direct labour permetre Direct cost) hou Direct labour is paid at 16 per hour Q. The cost of direct labour permetre is equal to .5 8 24 16