City Leaving is the name of Hotel in Bloemfontein. CLH is a hotel of high standard in the country and provides you with the following information for the period ending 31 March 2020. The following additional information is available: Department W Department X Service Y Service Z Number of employees 220 190 110 70 Floor space 1 800 m2 2 100 m2 1 900 m2 830 m2 Value of machinery R620 000 R400 000 R380 000 R200 000 Material usage 780 600 500 250 Machine hours 700 500 370 130 The budgeted manufacturing overheads for 2020 are as follows: Building insuranceR270 000 CafeteriaR81 000 Inventory pilingR200 000 Maintenance of equipmentR50 000 Indirect material:WR35 000 XR70 000 YR40 000 ZR26 000 

Required:

5.1Calculate the primary allocation of overheads per department as well as the secondary allocation per production department. The number of employees is used as a basis for the service Z department and the material usage for the service Y department.  
(16) 5.2 Calculate the departmental MOH rate. MOH are allocated on the basis of machine hours in both production departments. (4)