BA2002 & BA2202 Question 2 (20 marks) The following costing data relates to ABC Manufacturing Company that has two production departments and two service departments: Production departments Assembly Machining RM Direct allocated overheads 32,400 RM 29,200 General overheads: Indirect labor Machine depreciation Heat & light Repair costs Canteen expenses Service departments Maintenance Inspection Total RM RM RM 12,400 12,800 86,800 32,000 10,400 48,600 34,700 5,100 6,300 223,900 Book value of equipment (RM) Insurance of equipment Additional information was extracted from the company's management accounting records as below: Assembly 90,000 Maintenance 80,000 Inspection Machining 120,000 60,000 Floor area in sq. meters 2,500 4,000 2,500 1,000 Number of employees 20 15 10 5 Machine hours 6,000 18,000 3,000 3,000 Indirect labor hours 8,000 4,000 2,000 6,000 Maintenance's costs reapportioned 20% 80% Inspection's costs reapportioned 50% 50% Required: Prepare a statement showing the overhead costs for each department (including the process of allocation, apportionment and reapportionment). (20 marks)