ACC2213/BAA2413 COST ACCOUNTING/ COSTING/ FE2021 Question

Note: Kindly solve in typed words... This question was already posted two times here but got the wrong answer... I want an accurate and correct answer with calculations showing

D&E Bhd is mainly involved in the production of grass cutter machine. There are two production departments involved in producing the grass cutter; Machining and Assembly and supported by two servicing departments; Packaging and Canteen. The Machining department is machine oriented while Assembly department is labour oriented. For the year ended 31 August 2021, the company incurred the following costs: Total Machining Assembly Packaging Canteen Indirect materials 141,000 36,000 40,000 15,000 50,000 Indirect labour 196,500 40,500 108,000 48,000 Power for 40,000 25,000 15,000 machines Factory 180,000 depreciation Rates & 15,000 assessment Factory utilities 60,000 Plant & 130,000 Machinery depreciation Factory 10,000 property insurance Below are the production data gathered from the production and service departments: Total Machining Assembly | Packaging Canteen Floor 6,500 3.000 2,500 500 500 space (sq. 190,000 120,000 55,000 5,000 10,000 190 30 150 0 10 meter) Book value of machinery (RM) No. of employees Machine hours Direct labour hours Required: 60,000 50,000 10,000 34,000 10,000 23,000 1,000 (a) Prepare an Overhead Analysis Sheet for the year ended 31 August 2021. (Show your calculation to the nearest RM) (b) Reapportioned the two-servicing department by using repeated direct method. Packaging basis is Direct Labour Hour and Canteen basis is the number of employees. (c) Calculate overhead absorption rate (QAR) for each production department using the departmental overhead rate