2: Bintan Kaya has three production departments: PA, PB and PC, and two service departments: SD and SE. Departments PA is machine oriented and Department PB and PC are labour intensive. The company has produced the following budgeted cost data for the year ended June 2017 Insurance on Building Insurance on Machinery Rent General supervision Electricity (Lighting) Electricity (Power) Depreciation of Machinery Allocated costs Additional information: RM 10,000 8,000 2,500 4,000 5,500 6,000 6,000 10,000 Departments PA PB PC SD SE Allocated cost 3,000 2,000 2,000 2,000 1,000 Value of Machinery (RM) 10,000 15,000 25,000 Number of employees 40 20 50 10 5 Area occupied (sq foot) 500 600 800 100 100 Kilowatt Hours 2,000 4,000 1,000 1,500 500 Machine Hours 5,000 4,000 2,000 Direct labour hours 1,000 4,500 6,000 1,500 1,000 Rate per Hour (RM) 5.00 Direct labour cost (RM) 5,000 2.00 9,000 18,000 3.00 1.00 2.00 1,500 2,000 Costs of service department: SD should be apportioned using number of employees, whilst service department SE should be apportioned as follows: Service Departments SE PA 40% PB 30% PC 20% SD 10% SE The actual information for the year ended 30 June 2021 are as follows: Departments Production Overhead Machine Hours Direct labour hours Rate per hour PA PB PC RM16,000 RM15,800 RM20,500 5,000 4,000 2,200 2,000 5,500 5,800 RM5.20 RM3.00 RM4.50 a) Prepare an overhead analysis sheet showing the basis for apportionment made. Use Repeated Distribution Method for Reapportionment. (Answers are to be stated to the nearest RM). b) Calculate the single/blanket overhead absorption rate if the company uses directlabour cost as its bases