4. Puncak Bhd has two production departments (Manufacturing and Packing) and two service departments (Stores and Administration). Allocated costs are as follows: Manufacturing Packing Stores Administration Store's salaries 4,700 Administration 6,100 salaries Other overheads 1,780 2,150 885 985 Production overheads for February 2021 were: RM Machine depreciation 12,400 Rent 5,600 Heat, light and power 3,300 Cost driver Machine value Floor area (square metres) Electricity usage (%) Production overheads for February 2021 to be apportion as follows: Manufacturing Packing Stores Administration Machine value 490 140 70 (RM000) Floor area (square 380 120 240 metres) Electricity usage (%) 50 30 15 5 Direct labour hours 800 2,400 60 The company policy is to re apportioned service department overheads to the production departments, using the direct method, on the following bases: Manufacturing Packing Stores Administration Administration 40 60 (%) Stores (%) 25 75 Required: (a) Allocate and apportion overheads using the appropriate bases. (12 marks) (b) Reapportion the Administration and Stores to the production departments using the bases provided. (8 marks) (all figures should be rounded to the nearest RM)