Please show workings for the the below questions: 2a) Determine the overhead application rates for each production department using the reciprocal allocation method. 2b) How many units of B-100 must QRS sell in order to make a target net profit of $12,266 for this product line?

QRS Company manufactures circuit boards for inclusion in laptop computers. It has two support departments (Administration and Maintenance) and three production departments (Fabricating, Assembly, and Finishing). Costs and activities are as follows: Budgeted costs are split equally in each department between fixed and variable costs. Administrative services are allocated based on the number of employees; maintenance services are allocated based on square footage. Overhead rates for the three production departments are based on direct labor hours. QRS produces many different product lines, the most popular being the B-100 circuit board. Per unit production data regarding this product is as follows