A manufacturing plant has $3$ production departments $($P$1,$ P$2,$ and P$3)$ and $2$ service departments $($S$1$: Quality

inspection and S$2$: Mairtenance$).$ The folowing overhesds and other information are extracted fram the books for the

month of January $20023.$

Secondary allocation

Realocate the overhead of S$2$: Maintenance frst and then, overhead of S$1$: Quality inspection.

For the secondary alocations and determinafion of absorption rate use the table below:

Required:

$1\mathrm{.}1$ Prepare an overhesd allocation statement showing the departmentalisation of the drerheads $($Note: the

primary and secondary alocations must be dearly indicated?

$1\mathrm{.}2$ Calculate a production overhead absorption rate for producton depariments P$1,$ P$2$ and P$3($machine

hours are used as the absorpion base for the three production deparimerts$).$

$1\mathrm{.}3.$ The actual overtead incurred, the actual direct labour hours, and the sctual machines hours used by production

deosartments P$1.$ P$2$ and P$3$ are shown below.