ADBA Ltd. is preparing its departmental budgets and cost estimates for the year ending 31 December 2024. The company has three manufacturing departments Machining, Assembly and Finishing together with a service maintenance department. The following costs and related data have been estimated for the year to 31 December 2024: Machining Assembly Finishing Maintenance Total Costs: $ $ $ $ S Direct wages 60,000 32,000 72,000 - 164,000 Indirect wages 10,000 6,000 8,000 30,000 54,000 Direct materials 80,000 10,000 4,000 - 94,000 Indirect materials 15,000 4,000 8,000 20,000 47,000 Power 102,000 Light and heat 10,000 Depreciation 7,000 Rent and rates 25,000 Personnel 63,000 Other data: Direct labour hours 12,000 8,000 16,000 6,000 42,000 Machine hours 40,000 5,000 6,000 - 51,000 Number of employees 6 4 8 3 21 Floor area (m2) 1,000 400 300 300 2,000 Net book value of assets 20,000 8,000 3,000 4,000 35,000 The maintenance department is expected to spend 60% of its time working for the machining department, with the remainder of the time being shared equally between assembly and finishing. You are required to: a. Prepare an overhead analysis sheet for ADBA Ltd for its year ending December 31, 2024 (9 marks) b. Reapportion the maintenance department overheads to the production departments. (4 marks) c. Calculate appropriate overhead absorption rates for the machining, assembly and finishing departments. (3 marks) d. Prepare a job cost sheet for Job 123, based on the following data: (6 marks) Machining Assembly Finishing Direct materials ($) 2,500 400 200 Direct labour ($) 4,000 1,400 630 Machine hours 1,400 100 80 e. Define the following terms: i. Allocation ii. Apportionment iii. Absorption (3 marks)