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Q & Raj Industries the has three production department A Band and two service department andFollowing particulars are available for the month of Dec 2014Total2.00000IS 000WOO2102550000100025.10B10.IO0002000Cast ol Machinery (RS)Floor Area (Sq Mir)Working HoursVol WorkersHorse Power of MachLight points No 1Direct Wases60 0003.000146050DO2575.000X30.00020017302020.0002.0001270205102050 000151510 OMO1515.000S000)10.000RSPower13 500Rent37.500Electricity8.000Indirect WagesS.000Depreciation on Machinery10 000Food Stuff Refreshment4.200Municipal Taxes3.000Other labour costAverage Rs. 10 per headInsurance Premum of Machinery 12.000 paThe Expenses of service department are to be allocated in the following mannerАBYХ30420°20.20.Y30303010You are required to calculate the overhead absorption rate per hour in respect of three productiondepartment​

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