5 A manufacturing firm has 2 production centers (Assembly and Finishing) and 2 service centers (Stores and Maintenance) below is their budgeted cost for the year Production Cost Center Service Cost Center Assembly Finishing Stores Maintenance Total Gh Ghe Ghe Ghe Ghe Consumable materials 14,000 23,000 27,000 9,000 73,000 Staff costs 16,500 13,000 11,500 5,500 46,500 Rent & Rates 37,500 Contents Insurance 14,000 Heating & Lighting 18,500 Depreciation on equipment etc 37,500 227,000 The following information is also available Assembly Finishing Stores Maintenance Total Floor Area (m) 2,750 1,350 600 300 Value of equipment 5,000 350,000 250,000 75,000 $75,000 Number of employees $750,000 20 20 15 5 60 i. Prepare an overhead analysis for each center (10 marks) ii. Re-apportion the service department costs to the production cost centers. Re-apportionment (10 marks) Assume stores cost are re-apportioned based on material acquisition Maintenance is re-apportioned based on maintenance hours Assembly Material requisitions 1500 Finishing Stores Maintenance Total 750 250 Maintenance hours 2500 86 66 18 20 190 4