Overhead cost

Hello sir Hope this massage finds you well Can you please assist me with this question MA1 chapter 7 (overhead costs) A business has two production departments, , assembly and polishing. One of the products made in these departments is the Stun. Details for these departments and the Stun are as follows: For assembly cost center Overhead 94800 Labour hours 20000 Machine hours 60000 Stun labour hour per unit 3 hour Stun machine hour per unit 4 hour For polishing cost center Overhead 74800 Labour hours 40000 Machine hours 15000 Stun labour hour per unit 5 hour Stun machine hour per unit 2 hour Overheads in the assembly department are to be absorbed on the basis of machine hours and in the polishing department on the basis of labour hours. How much overhead in total would be included in the cost of a Stun? A. $3.45 B. $8.48 C. $10.06 D. $15.67 Actually sir I correctly calculate the overhead obsorption rate for both polishing and assembly department Which overhead obsorption rate for assembly department is 1.58$ per machine hour And for polishing department it’s 1.87$ per labour hour But when I calculate the overhead in total for stun I assume that stun take 4 machine hour in assembly department and also 2 machine hour in polishing department So I multiply the 6 machine hour by 1.58 I make the same assumption for labour hours and multiply the 8 by 1.87$ But book calculate like this Overhead to be absorbed Assembly $1.58 x 4 hours Polishing $1.87 × 5 hours What’s the logic behind this calculation Thank you for your attention and I am sorry If it becomes too long