Question 1 (5 marks)Mavis Ltd has two departments, Alpha and Beta. Overhead is applied based on direct labour cost in Department Alpha and machine hours in Department Beta. The following additional information is available: Department Alpha Department BetaDirect labour cost $180,000 $165,000 Factory overhead $225,000 $180,000 Machine-hours 51,000 mh 40,000 mhActual data for Job100 Department Alpha Department BetaDirect material requisitioned $10,000 $16,000Direct labour cost $11,000 $14,000Machine-hours 5,000mh 3,000 mhRequired:a. Compute the budgeted factory overhead rate for Department Alpha (1 Mark) b. Compute the budgeted factory overhead rate for Department Beta (1 Mark)c. What is the total overhead cost of Job 100? (1 Marks) d. What are the possible reasons why Mavis Ltd uses two different allocation rate for each department?