Alloy Plc manufactures 3 products in two production departments, Machine shop and Fitting section. It also has two service departments, a Canteen and a Machine maintenance section. Below are production and manufacturing data for the 3 products:

	Product X	Product Y	Product Z
Production	4,200 units	6,900units	1,700 units
Direct materials (N per unit)	11	14	17
Labour:
Machine shop ((N per unit)	12	4	2
Fitting section (N per unit)	12	3	21
Machine hours per unit (Hours per unit)	6	3	4

Overheads	Machine shop	Fitting	Canteen	Maintenance
Book value of equipment	N150,000	N75,000	N30,000	N45,000
No. of employees	18	14	4	4
Floor space (m2)	3,600	1,400	1,000	800
Allocated overheads	N27,660	N19,470	N16,600	N26,650

Other overheads include:

Rent and rates N10,000 Heat and light N7,000

Insurance of Equipment N5,000 Depreciation N20,000

Canteen overhead expenses are apportioned to all the other units in the ratio of the number of employees while Maintenance section overheads are apportioned 70% and 30% to Machine shop and Fitting section respectively. Required:

1. Prepare a statement showing the apportionment of overheads
2. Calculate the overhead absorption rates to products for total Machine shop overheads and Fitting section overhead using number of units produced