QUESTION 3 (20 marks) A company has calculated Overhead Absorption Rates (OAR) for its two cost centres: Baking Cost Centre: 4 per machine hour Decorating Cost Centre: 0.50 per direct labour hour 3a) For a customer order with the specifications below, what is the i) the PRIME COST (4 marks) ii) the FULL COST(4 marks) iii) the SELLING PRICE (2 marks) Ingredients 60 Waged labour 2 hours @ 6 per hour Baking hours 3 hours Decorating hour 4 hours Mark up 30% (on full cost) 3b) For each of the customers below discuss TWO NON-FINANCIAL ions that the company should consider when deciding whether to accept the customer's order: 1) A local customer (5 marks) ii) An overseas customer