A trainee accountant has been asked to compiete an overhead absorption calculation. They successfully managed to do the first stage without any problems, however, they are not sure how to do the second stage. You have been asked to assist them to complete the second step. The table below shows what they have managed to calculate so far. DEPARTMENT Indirect Materials No of employees Floor Area (sq metres) Machine value () Direct Labour hours ASSEMBLY FINISHING CANTEEN OTAL 300,000.00 120,000.00 30,000.00 450,000.00 150 100 50 300 10,000 20,000 10,000 40,000 100,000.00 500,000.00 200,000.00 800,000.00 150,000 300,000 450,000 Step 1: Apportionment of Overheads OVERHEAD BASIS ASSEMBLY FINISHING CANTEEN OTAL Indirect Materials Indirect Labour Rent Insurance Machine Depreciation Indirect materials 6,000.00 2,400.00 600.00 9,000.00 No of employees 4,000.00 2,666.67 1,333.33 8,000.00 Floor Area 400.00 800.00 400.00 1,600.00 Floor Area 100.00 200.00 100.00 400.00 250.00 1,000.00 2,683.33 20,000.00 Machine value 125.00 625.00 10,625.00 6,691.67 Required Complete the second step (re-apportionment) Enter your values rounded to the nearest whole number with no commas or E sign Step 2- Re-apportionment Basis Assembly Finishing Canteen Re- apportionment Choose. E- Re-apportionment Basis Assembly Finishing Canteen Choose. nent Done Indiroct mtonas No of employees Floor Area Direct labour hours Machine value e-apportionment Basis Assembly Finishing Canteen ct labour hours