A furniture making business manufactures quality furniture to customers' orders. It has three production departments and two service departments. Budgeted overhead costs for the coming year are as follows: Total (E) Rent and rates 12,800 6,000 3,200 Machine insurance Telephone charges Depreciation Production supervisor's salaries Heating and lighting 18,000 24,000 6.490 70,400 The three production departments - A B and C, and the two service departments - X and Y, are housed in the new premises, the details of which, together with other statistics and information, are given as follows: 13 C Departments B X Floor area occupied (sametres) 3,000 1.800 500 600 400 Machine value (2000) 24 10 B 4 2 Direct labour hrs budgeted 3,200 1,800 1.000 Labu rates per hour ES 80 3.50 13.40 Allocated overheads Specific to each department (2000) 1.7 08 06 Service department X's costs Apportioned SON 25 059 Service department Y's costs apportioned 20% 305 50% Required (a) Prepare a statement showing the overhead cost budgeted for each department, showing the basis of apportionment used. Also calculate suitable overhead absorption rates. 1.2