A trainee accountant has been asked to complete 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 MAINTENANCE TOTAL 150,000.00 60,000.00 15,000.00 225,000.00 75 50 25 150 5,000 10,000 5,000 20,000 150,000.00 250,000.00 100,000.00 500,000.00 75,000 150,000 225,000 Step 1: Apportionment of Overheads OVERHEAD BASIS ASSEMBLY FINISHING MAINTENANCTOTAL Indirect Materials Indirect Labour Rent Insurance Machine Depreciation Indirect materials No of employees Floor Area Floor Area Machine value 7,500.00 5,000.00 500.00 125.00 375.00 13,500.00 3,000.00 3,333.33 1,000.00 250.00 625.00 8,208.33 750.00 11,250.00 1,666.67 10,000.00 500.00 2,000.00 125.00 500.00 250.00 1,250.00 3,291.67 25,000.00 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 Maintanance Re-apportionment No of employees