answers please on cost management accounting

R.E Lee Ltd is a company that manufacturers building equipment. It has three production departments and a service department and has produced the following budgeted cost of production for the year ended 31 March: k Production Cost Direct materials 240,000 Carriage inwards 10,000 Direct wages 200,000 450,000 Indirect wages Dept X 8,000 Dept Y 12,000 Dept z 18,000 General service Dept 6,700 45,000 Other costs Consumable stores 32,000 Rent 21,000 Light and heat 14,000 Power 36,000 Depriciation - plant 80,000 Insurance 2,000 185,000 680,000 Z Area The following is a set of data relating to the physical and performance aspects of the company: Department Y service 15,000 22,500 20,000 12,500 Book value of plant 140,000 180,000 10,000 70,000 Stores requisitions 180 120 100 Effective horse power 80 5 15 Direct labour hours 100,000 80,000 220,000 100 Direct labour cost 50,000 60,000 90,000 Machine hours 70,000 90,000 10,000 Note: The general service department is apportioned to the production department on the basis of direct labour cost. Required a. An overhead analysis sheet for the departments, showing clearly the basis of apportionment. b. A computation (correct to three decimal places) of hourly cost rates of overhead absorption for each production department using the performance data given