A manufacturing firm has 2 production centers (Assembly and Finishing) and 2 service centers (Stores and Maintenance) below is their budgeted cost for the year Production Cost Center Assembly Finishing Ghe Ghe 14,000 23,000 16,500 13,000 Service Cost Center Maintenance Tota! Ghe 73,000 46,500 37,500 14,000 18,500 37,500 227,000 Stores Gh Ghe 9,000 5,500 Consumable materials Staff costs Reat & Rates Contents Insurance Heating & Lighting Depreciation on equipment ete 27,000 11,500 The following infermation is also available Assembly 2,750 4350,000 20 Finishing Stores 1,350 250,000 75,000 20 Maintenance | Totai Floor Ares (m) Value of equipment Number of employees 600 300 $75,000 5,000 750,000 15 60 i. Prepare an overhead analysis for each center (10 marks) ii. Re-apportion the service department costs to the production cost centers. Re-spportionment Assume stores cost are re-apportioned based on material acquisition Maintenance is re-apportioned based on maintenance hours (10 marks) Assembly Finishing 750 Stores Maintenance Material roquisitions 1500 Maintenance hours Total 2500 250 86 66 18 20 190