A manufacturing company, Noddy Sdn Bhd has two production cost centers: Machining Department and Assembly Department. Meanwhile Maintenance Department and Canteen are the service cost centers. The budgeted costs during the year ended 31 December 2021 are as follows: Direct material Indirect material Direct labour Indirect labour Heating & lighting Rent & rates Depreciation of machinery Insurance on machine Machinery power TOTAL Machining Assembly Department Department Maintenance Canteen Total RM RM RM RM RM 20,000 35,000 0 0 55,000 12,000 16,000 75,000 85,000 3,000 0 10,000 41,000 160,000 60,000 70,000 25,000 15,000 170,000 12,000 18,000 30,000 24,000 20,000 530,000 The following information is also provided: Machining Assembly Maintenance Canteen Total Department Department Floor area (square meter) 10,000 12,000 5,000 3,000 30,000 Book value of machinery (RM) 150,000 120,000 20,000 10,000 300,000 No.of employees 15 25 5 5 50 Machine horse power 4,500 4,000 1,000 500 10,000 Machine hours 6,500 2,500 9,000 Direct labour hours 2,150 7,850 10,000 Maintenance hours 3,750 3,000 750 7,500 Required: a. Prepare an overhead analysis sheet showing clearly the allocation, apportionment and re-apportionment of overhead costs using repeated distribution method. All calculations are to be rounded up to the nearest RM. b. Calculate the following: i. ii. Departmental overhead absorption rate for Machining Department and Assembly Department using machine hours and direct labour hours respectively. Round up your calculation to two decimal places. Based on your answer in b (ii) above and the actual information at the end of the year given below calculate over or under absorption of overhead