3. activity ( 25 marks) Company A has the following departments with already allocated and apportioned overheads. A suitable basis for sharing out the maintenance costs is the time spent servicing equipment. The amount of time spent by the maintenance department servicing equipment in the other three departments has been analysed as follows: Assembly 50%; Finishing 40%; Canteen -10 Canteen overheads are to be reapportioned on the basis of the number of employees in the other 3 departments. 1 Required: Complete the overhead analysis sheet and reapportion the service departments' overheads to the production departments