Below are the actual overhead and actual activities for the three (3) production departments at Groceries R Us for the year ended August 2021. Indirect Labour Indirect Materials Other Expenses Machine hours Labour hours Indirect Labour Indirect Materials Other Expenses Labour hours Machine hours Prior to the end of the period, the production manager provided the following budgeted information for each of the departments. The entity also has two service departments: Stores and Maintenance. The following immediately below are the budgeted data for the same period: A $93,750 $18,750 $75,000 37,500 6,250 Maintenance Stores A $93,750 $31,250 $62,500 6,250 31,250 A 30% 45% B $46,875 $15,625 $62,500 5,000 9,375 B $12,500 $18,750 $93,750 12,500 6,250 B 40% 30% C $78,125 $46,875 $31,250 $18,750 $43,750 $78,125 18,750 15,625 12,500 15,625 25% 15% Overhead is absorbed based on the intensity of the individual departments. It has been estimated that service department usage is as follows: Maintenance Stores $25,000 $37,500 $12,500 $31,250 $43,750 $50,000 10% Maintenance Stores 5% Required: a) Prepare a schedule to apportion the notional service cost to production and the total overheads for the production departments after apportionment. Hint: use simultaneous equations to derive the notional values. (15 marks) b) Calculate the overhead absorbed in each department. (3 marks) c) Calculate the under/over absorbed overheads for each department. (3 marks)