and maintains faxr encryption hardware and software. The company has 3 manufacturing departments Federal systems, International, and Private - All the ina departments are profit Centres. The Company has also an Engineering department and Stores Department Federal systems. The International deals Contracts with government agencies. with foreign buyers and the private deals with private buyers. The company, for the past me month, had the following overheads Assignment 3 Encryption Indirect wages and salarces Federal International. Private Engineering c. sells. Stores NAPSA Rent and Rates Repairs to plant and machinery Depreciation of plant and machinery Heating and lighting Power Insurance of stocks Medical costs. The following information is also 4000 3 000 3 500 2 500 500 available. manufacturing 780 600 600 450 300 560 350 20 Fed. 10.000 20 # Machinery 10.000 Stock Average 2000 Horse Power of machines 120 Budgeted Labour Hours 16.000 Machine Hours 500 Budgeted Actual machine Hous 100 Actual labour Hours 14300 Budgeted Overheads. 8000 Area in M No. of Employees BY Plant A Cost of material Requisitions Engineering Hours needed Federal (((. 30000 5000 ht. $0 007 OOD IV. Simultaneous equations Ir. Calculate the OARS 12 12.000 1.500 95 3080 2.000 800 2.850 ooo 30 000 Priv. 3.000 3000 15 5800 1500 55 600 2000 2229 300 4500 The following data summarizes the vitilization of each of the Service departments. International Procte Engineering 20 ODD Eng 1000 2000 7 2000 10 stores 20 000 6 1.000 Required Carry out the allocation and apportionment of overheados to the fire departments & Re apportion Service department departments using! 1. Direct method ii. Step Down or Elimination Method. Repeated Distribution Method Storeb 1000 overheads to Manufacturing n. Calculate the over/under absorption of overheads.