The ollowing details pertain to the production department of Oman Petroleum products SAOG for the year 2019 

Particulars ............................Amount (OMR)  

Direct Material consumed ...........40,000

Direct wages  ...............................50,000 

Overheads  ...................................80,000 

Machine hours ............................40,000 

Labour hours worked 20,000 hours 

For an order executed by the department during the period, the relevant information was as under: 

Materials used OMR .......................8,000 

Direct Wages OMR .........................6.000

 Labour hours worked ...................1,500 

Hours of machine operation ........3,000 

a) Determine production overhead absorption rates .

b) Classify the treatment of overheads based on controllability. Support your answer with suitable examples.