Use this spreadsheet to answer this

Freemore Pty Ltd has developed and produces a lightweight vacuum cleaner. Details relating to this product for November $2018$ are as follows:

Product: Vacuum Cleaner

Budgeted production for year ending December $2018$ at normal capacity

$60,000$ Vacuum Cleaners

Annual figures

Budgeted variable manufacturing overhead

$$600,000$

Budgeted fixed manufacturing overhead

$$120,000$

Actual sales$/$ production figures for the month of November

Units produced

$6,000$ units

Opening stock $1$ November $2018$

$1,500$ units

Closing stock $31$ November $2018$

$1,800$ units

Actual costs for the month of November

Direct materials Per unit

$$4\mathrm{.}00$

Direct labour Per unit

$$14\mathrm{.}00$

Variable factory manufacturing overhead

$$64,800$

Variable selling and administration Per unit

$$2\mathrm{.}00$

Actual fixed costs for the month of November

Factory manufacturing overhead

$$11,700$

Selling and administration

$$34,000$

The selling price per unit

$$70$

$$ Opening inventory at $1$ November $2018$ is to be valued at the current unit cost for November $2018.$

$$ Your manager has asked you to complete the following tasks after telling you the company use a normal costing approach.

Required:

a$.$ Calculate the pre$-$determined manufacturing overhead application rates per unit and the unit manufacturing cost to be used in the production of the Absorption and Direct Costing principles.

b$.$ Prepare revenue statements using Absorption and Direct Costing principles.

c$.$ Prepare reconciliation between the profits.