A Horden Products Ltd manufactures goods which could involve any or all of three production departments. These departments are simply entitled A, B and C. A direct wages cost percentage absorption rate for the recovery of production overheads is applied to individual job costs.

Details from the company's budgets for the year ended 31 March 2014 are as follows:

\begin{tabular}{lrrr}

& Dept A & Dept B & Dept C \\

Indirect materials & $£ 23,000$ & $£ 35,000$ & $£ 57,000$ \\

Indirect wages & $£ 21,000$ & $£ 34,000$ & $£ 55,000$ \\

Direct wages & $£ 140,000$ & $£ 200,000$ & $£ 125,000$ \\

Direct labour hours & 25,000 & 50,000 & 60,000 \\

Machine hours & 100,000 & 40,000 & 10,000

\end{tabular}

The following information is also available for the production departments:
\begin{tabular}{lrrr}
& Dept A & Dept B & Dept C \\
Area (square metres) & 30,000 & 20,000 & 10,000 \\
Cost of machinery & $£ 220,000$ & $£ 160,000$ & $£ 20,000$ \\
Horsepower of machinery & 55 & 30 \\
Other budgeted figures are: & \multicolumn{1}{l}{} \\
Power & 120,000 \\
Rent, rates, light, heat & 90,000 \\
Insurance (machinery) & 20,000 \\
Depreciation & 80,000 \end{tabular}
Machinery is depreciated on the basis of $20 \%$ on cost.
Job No. 347 passed through all three departments and incurred the following actual direct costs and times:
\begin{tabular}{|c|c|c|c|c|}
\hline & \begin{tabular}{c}
Direct \\
material \\
$£$
\end{tabular} & \begin{tabular}{l}
Direct \\
wages \end{tabular} & \begin{tabular}{c}
Direct labour \\
hours \\
$£$
\end{tabular} & \begin{tabular}{l}
Machine \\
hours \end{tabular} \\
\hline Dept A & 152 & 88 & 35 & 60 \\
\hline Dept B & 85 & 192 & 90 & 30 \\
\hline Dept C & 52 & 105 & 45 & 10 \\
\hline \end{tabular}
A sum amounting to $30 \%$ of the production cost is added to every job to enable a selling price to be quoted.
Required:

(a) A statement to show the total production overheads per department and calculate the absorption rate which the company has adopted.

(b) Calculate the selling price to be quoted for Job No. 347.

(c) Using the available data, calculate absorption rates when based on:
(i) direct labour hour rate;
(ii) machine hour rate.

(d) Explain clearly the meaning of the following terms relating to overheads:
(i) allotment;
(ii) allocation;
(iii) apportionment.