... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09 ... E., Management Accounting, 5th edn,Prentice Hall, 2007, chapter 3. Drury, C., Management and Cost Accounting, 7th edn, Cengage Learning, 2007, chapters 3, 4 and 5.Hilton, R., Managerial Accounting, ... follows:Overheads £Set-up cost 73, 200Special part handling cost 60,000Customer invoicing cost 29,000Material handling cost 63, 000Other overheads 108,000 33 3,200Example 5 .3 M05_ATRI3622_06_SE_C05.QXD...