a) You have been provided with the following information in Table Q2a for a company that manufactures bespoke wooden furniture using two production departments (1-Joinery, 2-Finishing/Assembly) and one service department (Maintenance): Estimated Overhead Expenses Apportionment Indirect materials and labour:- Joinery department 10,000 Allocated Finishing & Assembly department 11,000 Allocated Maintenance 20,500 Allocated Rent of Buildings Electricity Depreciation of Machines Canteen Supervision TOTAL 20,000 5,000 40,000 17,500 36,000 160,000 Floor Area Floor Area Machinery Value Number of employees Number of employees Floor area (m2) Number of employees Value of Machinery () Estimated Machine Hours Estimated Direct Labour Hours Joinery department 200 10 300,000 10,000 Finishing/Assembly Maintenance department department 200 100 12 3 150,000 50,000 30,000 Table Q2a The total Maintenance department overhead is to be divided amongst the two production departments based upon their relative Machinery Value to one another (neglecting the Maintenance machinery). Using Absorption Costing, produce a table that clearly illustrates the departmental overhead summary and then calculates a Direct labour Hour rate for the Finishing & Assembly department, and a Machine Hour Rate for the Joinery department. (12 marks)