ACCOUNTING PAD Question 3 1323 Finishing and one service centre, Store. The data below relates to month October 2012 Amboi Sdn Bhd operates three production centres namely Machining Assembly and The overhead costs obtained from the accounts relating to month October 2012: Plant Insurance Power Heating and Lighting Rates Machine Depreciation Machine Insurance 2,100 6,400 2,250 1,870 9,500 3,000 Production cost centre Other Overheads Indirect materials Indirect labour Other cost Service cost Machining Assembly Finishing centre Stores RM RM RM RM 2,500 1,100 1,500 400 5,250 2,500 2.250 5,200 18.500 7,500 4,500 31 400 15,000 500 Additional Information: No. of employees Labour hours Plant value (RM) Area(square meter) Material requisitions Maintenance hours Kilowatts hours Machine hours Machine value 40 1,515 200,000 7,500 1,300 50 180 7,400 200,000 65 3,050 30,000 10,000 250 28 60 950 40,000 15 900 35,000 3,500 150 40 30 130 80,000 5 80,000 Required: a. Prepare an overhead analysis sheet, showing clearly the basis of apportionment used Calculate the overhead absorption rate (CAR) for each production centre if the company uses departmental rate base on machine hours for Machining Centre and direct labour hours for Assembly and Finishing Centre. b