Afurniturebusinessmanufacturesqualityfurnituretocustomers'orders.Ithasthreeproduction departmentsandtwoservicedepartments.Overheadsincurredforthemonthjustendedareas follows:

	RM
Allocated overhead	12,400
Machine insurance	8,000
Rent and rates	21,000
Indirect materials	5,000
Heating and lighting	10,000
Telephone expenses	2,000
Depreciation	24,000
Supervisors' salaries	6,000
	88,400

The three production departments, A, B, and C, and the two service departments, X and Y, are housed in the same premises, the details of which, together with other statistics and information, are given below:

Departments
	A	B	C	X	Y
Floor area occupied (sq. metres)	3,000	1,500	1,500	600	400
Direct labour hours	2,000	1,200	1,800	-	-
Labour rates per hour	RM4	RM3	RM2	-	-
Machine value (RM000)	30	20	10	-	-
Value of materials issued (RM000)	100	50	30	-	-
Allocated overheads:
Specific to each department	2,900	3,000	4,000	1,500	1,000
Service department X's cost apportioned	50%	25%	25%	-	-
Service department Y's cost apportioned	20%	30%	50%	-	-

REQUIRED:

1. Prepareastatementshowingtheoverheadcostforeachdepartment,showingthebasisof apportionmentused.

1. Calculate suitable overhead absorption rates using the direct labour hoursbases.