Opentuition F5 Course Notes – mistake with workings Chapter 1 answers?

Hi all,

I’m very sorry in advance if this topic has already been posted, I’m new to the forums and haven’t mastered searching for previous topics yet!

Having worked through the questions for Chapter One (attached), I’m concerned whether my workings are incorrect or whether there is a mistake on the publication. Working out the overheads for the machining cost drivers to be absorbed using the ABC method, the publication has worked them out as 55k/94k*X (page 101 in the publication) – I have worked it out as 55k/6 (no. of Cost Drivers) * 2 (machine hours) – have I got the wrong end of the stick for this?

Thanks in advance