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 ($) Rent and rates 12,800 Machine insurance 6,000 Telephone charges 3,200 Depreciation 18,000 Production supervisor's salaries 24,000 Heating, lighting 6,400 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 below: DEPARTMENTS A B C X Y Floor area occupied (sq. meters) 3,000 1,800 600 600 400 Machine value 24,000 10,000 8,000 4,000 2,000 Direct labor hours budgeted 3,200 1,800 1,000 Allocated overhead: Specific to each department 2,800 1,700 1,200 800 600 Service department X's cost apportioned 20% 50% 30% Service department Y's cost apportioned 20% 30% 50% Required: (a) Prepare a statement showing the overhead cost budgeted for each department, showing the basis of apportionment used. (b) Calculate suitable overhead absorption rates