c) Allocate and apportion overheads to their appropriate cost centres, using the most suitable bases for apportionment. (8 marks) d) Re-apportion service cost centre overheads to production cost centres, using the appropriate bases. You should re-apportion maintenance first. (4 marks) e) Calculate the departmental overhead absorption rates for the production departments, using the following bases: manufacturing department: machine hour rate finishing department: labour hour rate packing department: machine hour rate