\begin{tabular}{|l|r|} \hline Depreciation on machinery & 702000 \\ \hline Maintenance of buildings & 567000 \\ \hline Cost of inventory piling & 278600 \\ \hline Protective clothing & 87450 \\ \hline Heating of factory building & 121500 \\ \hline Indirect materials: & \\ \hline Machining & 43860 \\ \hline Assembly & 117960 \\ \hline Administration & 30000 \\ \hline Maintenance & 24660 \\ \hline \end{tabular} Secondary allocation: machine hours are used as a basis for the maintenance department and number of employees as the basis for the administration department. Product M spends 30 labour hours in the machining department and 18 labour hours in the assembly department. REQUIRED: 1.1 Prepare an overhead allocation statement showing the departmentalisation of the manufacturing overheads. (Note: the primary and secondary allocations must be clearly indicated) 1.2 Calculate the allocation rate for each of the production departments, based on direct labour hours (round off answers to two decimal places). 1.3 Calculate the overheads applied to Product M (round off amounts to two decimal places)