A company is divided into four departments of which A, B and C are production departments and D is a service cost centre responsible for maintenance. The actual costs for the period are as follows: The following additional information is available. Required: (a) Apportion the costs on the most equitable basis and re-apportion the service cost centre costs to the three production departments. (12 marks) (b) Calculate an absorption rate for each production department based on labour hours. (4 marks) (c) Use these absorption rates to calculate the overhead content of an X127 which requires two hours in Department A, three hours in B, and half an hour in C. (4 marks)