A CMX Sdn Bhd is mainly involved in the production of bicycle accessories. The production of the accessories is carried out by two production departments; Machining and Finishing and supported by two servicing departments; Canteen and Maintenance. The machining department is machine oriented while finishing department is labour oriented. For the year ended 31 August 2015, the company incurred the following costs: Machining Finishing TOTAL Department Department Canteen Maintenance RM RM RM RM RM Indirect materials 136,000 36,000 36,000 16,000 48,000 Indirect labour 192,000 36,000 108,000 48,000 Power for machines 54,000 39,000 15,000 Factory depreciation 180,000 Rates & assessment 12,000 Factory utilities 60,000 Plant & machinery depreciation 120,000 Factory property insurance 6,000 Total 760,000 norInCTIA Below are the production data gathered from the production and service departments: - Machining Finishing TOTAL Department Department Canteen Maintenance Floor space occupied (m) 5,650 2,500 2,500 150 500 Book value of machinery (RM) 150,000 100,000 35,000 5,000 10,000 Number of employees 185 50 120 5 10 Machine hours 60,000 50,000 10,000 Direct labour hours 34,000 10,000 24,000 Required: Prepare an Overhead Analysis Sheet for the year ended 31 August 201 Show your calculation to the nearest RM. (14 mark b. Calculate overhead absorption rate (DAR) for each production departme using the appropriate basis. (4 marks) a. C. Differentiate between blanket OAR and departmental OAR. (4 marks)