1.2. Complete the secondary allocation statement below (where applicable, round of figures to two decimal places). (6 marks) Production departments Service departments A B C X Y Total primary allocation, R 2 917 000 2292000 2527000 1326500 1 377 500 Service department X ? ? ? ? ? Service department Y ? ? ? ? ? Service department X ? ? ? ? ? Service department Y ? ? ? ? ? Service department X ? ? ? ? ? Service department Y ? ? ? ? ? Service department X 2 ? ? ? ? Service department Y ? ? ? ? ? Service department X ? ? ? ? ? Service department Y ? ? ? ? ? Total allocated overhead ? ? ? 1.3. Calculate the predetermined overhead absorption rates for the three production departments (A, B and C) of CGH Manufacturing Enterprises for the forthcoming quarter (round off answers to two decimal places). (3 marks) 1.4. By citing the management accounting literature, state four (4) advantages of predetermined overhead rate. (4 marks)