Can someone show me the working out for the following question please?

Overhead absorbtion rate:

Total Overhead Costs/ Total of absorbtion factor e.g for Labour £245,000/17,500 = £14

Your direct materials and direct labour are as stated in the question

The overhead cost is the Absorbtion rate (from the 1st row) * amount of factor used e.g for labour £14*2 =£28

Final row just add the costs

Hope this helps.

If the direct labour cost is stated as £11 per hour (rather than simply £11) then you just need to multiply it by the number of hours for the product. You didn't post the question so for example if something took 0.5 hours the DLC would be 11*0.5=£5.5 but if it was 3 hours then 11*3= £33