Bintang Jaya Bhd operates two (2) production departments, Machining, and Assembly and two (2) service departments, Canteen and Store. Machining department is highly dependent on the use of machines, while Assembly department relies on its labour force. The following budgeted cost information was extracted for the month of April 2021:

Total Machining Assembly Store Canteen

RM RM RM RM RM

Indirect materials 30,780 11,980 11,800 4,000 3,000

Indirect wages 49,400 15,000 18,200 9,200 7,000

Lighting 28,050

Power expenses 12,840

Depreciation on machines 10,300

additional info :

Total Machining Assembly Store Canteen

Number of employees 250 70 150 15 15

Value of machines (RM) 150,000 100,000 45,000 2,000 3,000

Horse power of machines 5,000 3,500 1,150 100 250

Light points 500 200 150 100 50

No. of store requisitions 250 80 120 - 50

Machine hours 16,500 12,500 4,000 - -

Direct labour hours 11,400 2,400 9,000 - -

The actual production overhead incurred and activities for April 2021were as follows

Machining Assembly

Production overhead (RM) 102,000 82,500

Direct labour hours 5,500 12,500

Machine hours 18,000 4,000

Required: 1) Calculate the total overhead for the period of April 2021 by using cost allocation or cost apportionment for Machining Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 2) Calculate the total overhead for the period of April 2021 by using cost allocation or cost apportionment for Assembly Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 3) Calculate the total overhead for the period of April 2021 by using cost allocation or cost apportionment for Store Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks)

4) Calculate the total overhead for the period of April 2021 by using cost allocation or cost apportionment for Canteen Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 5) Calculate the total budgeted overhead for the period of April 2021 by using cost reapportionment for Machining Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 6) Calculate the total budgeted overhead for the period of April 2021 by using cost reapportionment for Assembly Department. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 7) Calculate the DEPARTMENTAL overhead absorption rate (OAR) using the most appropriate basis for Machining Department. (No need to put RM in your answer and round up your answer to TWO decimal point) (2 marks) 8) Calculate the DEPARTMENTAL overhead absorption rate (OAR) using the most appropriate basis for Assembly Department. (No need to put RM in your answer and round up your answer to TWO decimal point) (2 marks) 9) Calculate the overhead absorption rate (OAR) for the company if the management wishes to change its policy to use SINGLE/BLANKET rate based on machine hour. (No need to put RM in your answer and round up your answer to TWO decimal point) (2 marks) 10) Using the overhead absorption rate (OAR) calculated, calculate the total overhead absorbed for Machining Department based on the actual information given. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 11) Using the overhead absorption rate (OAR) calculated, calculate the total overhead absorbed for Assembly Department based on the actual information given. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 12) Calculate the amount of over or under absorption of overheads for Machining department based on the OAR calculated. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks) 13) Calculate the amount of over or under absorption of overheads for Assembly department based on the OAR calculated. (No need to put RM in your answer and round off your answer to the nearest RM) (2 marks)