Alisto Ltd has three production departments X, Y and Z, and two service departments, Canteen and Stores. The following budgeted figures are available for the forthcoming period: Allocated Indirect Material X Y Z Indirect Labour X Y Z Heat and Light Plant Insurance Personnel cost $ 15,000 20,000 20,000 Employees Area (sq metres) Plant valuation $ Material requisitions 7,000 8,000 9,000 42,000 20,000 45,000 The following information is also available: X 40 7,500 23,000 700 Y 30 8,000 30,000 600 Z 50 6,500 20,000 400 Canteen 20 3,000 4,000 Stores 10 3,000 3,000 Required Prepare an overhead analysis sheet for the forthcoming period showing clearly the bases of apportionment used. (10 marks)