1. The Helix Company has the following account balances and distribution of overheads on 31 March 2021 Total S 6 000 Overheads to be apportioned: General lighting Rent and rates Indirect wages Power Insurance on machines Depreciation on machines Total 50 000 19 390 5000 7 500 10 000 97890 S2 PI 3000 3070 P3 3000 SI 1 500 195 P2 2000 4475 80 000 2419 100 000 5.000 Direct wages (5) Working hours Value of machines (S) Horsepower of machines Light points Floor space (41) 60 000 60 5 000 10 30 50 10 15 20 10 5 2000 2500 3000 2000 500 The overheads of the Service Departments are allocated as follows Production Departments Service Departments PI P2 P3 SI S2 SI 20% 30% 10% S2 50% 20% 30, REQUIRED Apportion the costs to the departments using the most suitable basis. Clearly state the basis you have used [36] (it) Re-apportion the service departments coses to each production department. [7]