assist Ahmad in preparing a production overhead analysis sheet. Show clearly the basis of apportionment used and round up your calculation to the nearest $

ABC Enterprise is a company that manufactures and sells musical instruments. Each product has to pass through 2 manufacturing departments, Assembly and Finishing. Both processes are labour oriented. Apart from the manufacturing departments, the company also has two service departments, Store and Canteen. The company's cost accountant, Ahmad has provided the following data in order to prepare the overhead analysis sheet. $ Indirect Materials Assembly Finishing Store Canteen $ 51,510 58,505 1,310 8,425 25,000 40,000 20,000 10,000 119,750 Indirect Labour Assembly Finishing Store Canteen Rent & rates Depreciation of plant & machinery Power Insurance fire on buildings Heating & lighting 95,000 450,000 140,000 50,000 3,750 4,500 Other information is : Department Area (sq ft) Book value of No. of stores Horsepower (%) No. of Employees issue notes 80 40 Assembly Finishing Store Plant & Machinery (RM) 1,000,000 200,000 150,000 50,000 1,400,000 20 100,000 50,000 100,000 50,000 300,000 30 10 10,000 5,000 2,000 3,000 20000 Canteen 5 TOTAL 100 85 Below are the budgeted and actual data: Department Actual machine hours Actual direct labour hours Actual overheads ($) Budgeted machine hours Budgeted direct labour hours Assembly 58,000 50,000 354,000 60,000 70,000 Finishing 60,000 35,000 270,350 65,000 45,000