b) Joy lid operates a factory with three production departments, department A, department B, department C, and two service department Repairs and stores The overheads for the year ended 31 December 2021 are as follows Indirect materials Sh Department A 620,000 Department B 900,000 Department C 300,000 Repairs 120,000 Stores 160,000 Indirect wages Department A 720,000 Department B 480,000 Department C $10,000 Repairs 370,000 Stores 150,000 Shs. Page 1 of 5 Rent and rates 1,400,000 Insurance(Machinery) 420,000 Depreciation of machinery 3,500,000 Light and heat 500,000 Power 800,000 Repairs to building 450,000 The following information is also available Department A Department B Department C Repairs Stores Area square metres 900 650 550 200 350 Power usage (%) 40 50 10 Value of Machinery(sh) 4,000,000 7,000,000 1,500,000 900,000 600,000 Service departments provide their services to production departments as follows: Required Production departments Department A Department B Department C Repairs Stores 30% 70% 55% 10% 15% 20% Prepare an overhead analysis sheet for the departments of the company (10 Marks)