[hassan.bilal]

Red= 10000 units
Hours for Red=10000*1hour/Red= 10000 hours

Blue=20000units
Hours for Blue= 20000* 0.25 hour/ Blue= 5000 hours

Total Budgeted OH =$60000
Total Budgeted hours= 15000hours

OAR per hour =$60000/15000 =$4 per hour

Now convert OAR per hour to OAR per reds units

OAR/reds units = $4/hour * 0.25/Reds units
=$1/reds units

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