2 N ed A firm supplied the following information: Budgeted overhead costs (service cost centre) Maintenance of buildings N$45 000 Budgeted factory overheads (production cost centres): Machining N$120 750 out of question N$34 250 Assembling Area Budgeted direct labour hours (m2) 1 000 Maintenance 2000 2600 Machining Assembling 1 000 1 4001 12 000 5 000 Total Management has decided to use the area as basis to apportion the cost of the service cost centre between the production cost centres It has further decided to use the direct labour hours as basis to compute the overhead rates of the production cost centres Determine assembling department's overhead absorption rate