b) Actual results for the production cost centres were:

Machining AssemblyPaint Shop

Machine hours 10 0008 2006 600

Labour hours 4 5007 8006 900

Labour costK25 000K42 000K35 000

Actual overhead K300 000K320 000K270 000

Prepare a statement showing the under / over absorption per cost centre for he period under review.

Note: The general service department is apportioned to the production department on the basis of direct labour cost.