answers please on cost management accounting

Mwanamaida Ltd, a company located in Lusaka light industrial area, manufactures plastic containers for the pharmaceutical and cosmetic industries. The plant, in which the company undertakes all of its production, has two production departments - 'cutting' and shaping', and two service department - 'stores' and maintenance' The information provided below has been extracted from the company's budget for the next financial year which ends on 31st December 2019. Allocated Production Overhead Cost K Cutting department 140,000 Shaping department 160,000 Stores department 35,000 Maintenance department 28,000 Apportioned Production Overheads Factory rent 525,000 Factory building insurance 70,000 Plant and machine insurance 39,000 Plant and Machinery Depreciation 58,500 Canteen Subsidy 150,000 The following additional information is also provided: Cutting Dept Shaping Dept Stores Dept Maintenance Dept Floor area 18,000 12,000 3,000 2,000 Value of Plant & Mach (k) 300,000 50,000 25,000 15,000 No of stores requisition 1,000 500 Maintenance Hrs Required 2,700 2,000 300 No of employees 34 60 4 2 Machine hours 12,000 2,000 Labour hours 9,000 15,000 Required: (a) Prepare an overhead analysis sheet based on the above information, clearly state the basis used for any apportionment. (b) Re - apportion the service department cost and calculate the most appropriate overhead rate for each department (rate should be calculated to two decimal places)