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The first stage of overhead absorption costing is to allocate and apportion overheads to departments: From the list below, indicate which costs are likely to be allocated or apportioned Head Office Telephone Costs; Allocate Packaging department floor resurfacing Choose... - Absorb is a company that has two production departments and one service department. The company has provided you with budgeted cost data for the year as follows: Indirect Materials 4,000.00 Indirect Labour 6,000.00 Rent and Rates 150,000.00 Building Depreciation 37,500.00 Heat and Lighting 90,000.00 Machine Insurance 25,000.00 Prodcution Supervisor's Salary 50,000.00 Additional data Indirect Materials (E) Indirect Labour (E) Floor Area /sq metres) Machine Value ('000) No. of employees Machine hours Production Dept 1 Production Dept 1 Service Department 2,000 2,000 3,000 2,000 1,000 40 20 4 16 12 2 8 6 1 10,000 5,000