A) The ABC is preparing its departmental budgets and product cost estimates for the year ended 31 December 2018. The company has three manufacturing departments (Machining, Assembly and Finishing) and two service departments (material handling and production control) together with a production maintenance department. You are require to allocate and apportion the cost of each department cost of staff, depreciation, renting, power, and lighting factory. (40 Marks) Cost Maintenance GH000 Machinin Assembl Finishin 8 y 8 GH000 GH000 GH00 0 30 18 24 45 12 24 Total GH000 162 141 90 60 Indirect wage indirect materials Staff (Workers) Depreciation Rent and Rates Power Lighting factory 189 21 75 306 30 Other data: 36,000 Total 126,000 24,000 48,000 18,000 900 Direct labour hour Floor area Machine hours Employees NBV of fixed assets 3,000 120,000 18 60,000 1200 15.000 12 24,000 900 18.000 24 9,000 6,000 153,000 63 105.000 9 12,000