Plz Plz help me with accounting question!!!!?

Question

Cutting Dep:
Indirect Labour - £120,000
Direct Labour - £50,000
Labour hours - 12,640

Cooking Dep:
Indirect Labour - 140,000
Direct Labour - 42,000
Labour hours - 8,400
Machine hours - 15,700

Assuming a labour hour overhead absorption rate for the cutting department and a machine hour overhead rate for the cooking department, calculate the overheads for a batch of turkeys which use 2 hours of labour in the cutting department and 1.5 machine hours in the cooking department.

Answer 1

Cutting department is applied on labor hours. This would be 120,000 / 12,640 = 9.5 per hour

Cooking department is applied on machine hours. This would be 140,000 / 15,700 = 8.92 per machine hour

A batch uses 2 hours of labor and 1.5 of machine hours thus overhead per batch is
2 X 9.5 + 1.5 * 8.92 = 32.38

Direct labor is not applied as an overhead since this, by definition, can be traced and thus would be expensed directly as used.