Butterfly limited is a manufacturing company which has three production department - machining, assembly and finishing along with two service department administration and canteen. The following information has been forecasted by the management accountant for the year 2022. Overhead Factory rent 400,000 Electricity 250,000 Depreciation 100,000 Machine Maintenance cot 80,000 Administration cost 110,000 Additional information collected for the organisation include Machining Assembly Finishing Administration Canteen Floor Area 500 250 500 250 15 (sq. ft) Value of Machinery 110,000 60,000 25,000 1000 () Machine 1000 2000 4000 10000 Hours Number of 150 85 60 75 20 employees (a) prepare the analysis of overhead using suitable basis (18 marks) (b) Reallocate service department costs to production departments. Use number of employees as the basis. (4 marks) (C) Calculate overhead absorption rate for each production department