Twistweave osbourne practice exam 1

I'm stuck on task 1.4. Has anybody done it?
The following data relates to the direct labour for production of fabric TW1 for the month of march.
Direct labour hours worked = 7,200
Normal hours worked = 6,000
Overtime hours = 1,200
Normal time rate per hour = £6.60
Overtime premium = £3.30
Total overtime premium is treated as an indirect cost
(a) Fill in the table
DR CR
Work in progress control a/c
Production overhead control a/c
Wages control account
(b) Rerferring to you answer to task 1.2 ( which was £2.50 per direct labour hour) calculate the production overhead absorbed in the month of March.
The following data relates to the direct labour for production of fabric TW1 for the month of march.
Direct labour hours worked = 7,200
Normal hours worked = 6,000
Overtime hours = 1,200
Normal time rate per hour = £6.60
Overtime premium = £3.30
Total overtime premium is treated as an indirect cost
(a) Fill in the table
DR CR
Work in progress control a/c
Production overhead control a/c
Wages control account
(b) Rerferring to you answer to task 1.2 ( which was £2.50 per direct labour hour) calculate the production overhead absorbed in the month of March.
Comments
Task 1.4 (A)
Work in progress control account debit £39,600.
Production overhead control account debit £11,880.
Wages control account credit £51,480.
(B) 180,000 / 72,000= £2.5 per direct
Direct labour= 7200 x £2.5= £18,000
I'm pretty sure it is...
a- Direct labour costs = 7,200 x 6.60 = 47,520
Indirect costs = 1,200 x 3.30 = 3,960
You always debit WIP ac so
Dr Work in progress 51,480
Cr Prod overheads 3,960
Cr Wages control 47,520
b- total hours worked was 7,200 so 7,200 x 2.50 = £18,000 overheads absorbed
Now I more confuse then before.
In question 1.5
A- £221,520 (£156,000+47,520+18,000)
B- £738.40 per unit(221,520/300)
Is it right?
For 1.6 I debited production overhead ac 2,000
credited production overhead ac 18,000
both columns then equal 18,000.
For 1.5 Direct materials = 156,000 (all of the issues on stock record card)
Direct labour = 47,520
Production overheads absorbed 18,000
Total production cost = 221,520
Production cost per roll = 738
I have looked osborne book tutorial on page n.85 and I tink we need put that like this:
Dr Work in progress 47,520
Dr Prod overheads 3,960
Cr Wages control 51,480
Can you look this and give me your opinion?
Well done, thx for pointing that out!