QUESTION 3 e Sunnislake Ltd is divided into five departments which are also cost centres. These are departments A, B and C (through which the units manufactured actually.Rass), an administrative department and a canteen. C4 Canteen- 3,000 2,250 Admin 6,750 Total 30,000 1,600 84 504 4 250 18- 7,500- 60 15.00 1,500 Some details of the business are as follows: A . Floor area 7,5004 10,500 (metres) Machine hours e 2,000 3,600 Number of 124 18+ Personnel Direct pay per hour 4 16.00 12.00 Direct labour hours 2,2004 3,240 per monthe Direct materials 50 60 consumed per unite Gas Heating costs 1,8004 2,300 per month General overheads 2,200 2,650- per month Machine 4 9004 1,750 depreciation per monthe 484 1,1004 4804 1,320 7,000 1,6004 800- 1,750- 9,000 1,600 450- 300- 5,000 . . The following information is also available: The month rent of the company's premises is 20,000.- The monthly cost of the electricity used to power machines is 10,000.- The monthly takings of the canteen are 3,500, against which must be taken food costs of 2,600. None of the administrative staff use the canteen. The administrative costs are made up mainly of personnel related costs. The direct materials costs are per unit. Required: . . A) Calculate the cost of the direct labour and materials for Product PQ that requires 6 hours of direct labour in Department A, 8 hours in Department B and 11 hours in Department C. 5 marks B) Calculate the overhead absorption rate per direct labour hour for each of the three manufacturing departments 15 marks C) Calculate the total cost of Product PQ. 5 marks