Computably Limited manufactures quality computers' specific orders. Computable Limited three production departments and two service departments. The following budgeted overheads costs for the coming year were provided as follows:

Machine insurance P$9,900$

Rent and rates P$21,120$

Depreciation P$29,700$

Telephone charges P$5,280$

Heating and lighting P$10,560$

Production supervisor salary P$39,600$

Total P$116,160$

The production departments are; Assembly $($A$)$; Sealing $($S$)$ and Packaging $($P$).$

Service departments are; Maintenance $($M$)$ and Canteen $($C$).$

All these departments are in the new building.

Further information is provided as follows:

Assembly Sealing Packaging Maintenance Canteen

Floor area occupied $3,000$sqm $1,800$sqm $600$sqm $600$sqm $400$sqm

Machine value P$24,000$ P$10,000$ P$8,000$ P$4,000$ P$2,000$

Direct labour $$hours budgeted $3,200$Hrs $1,800$Hrs $1,000$Hrs

Labour rates per hour P$3,80$ P$3,50$ P$3,40$ P$3,00$ P$3,00$

Allocated overheads P$4,620$ P$2,805$ P$1,980$ P$1,320$ P$990$

Service department M$-$Apportionment $50\%25\%25\%$

Service department C$-$Apportionment $20\%30\%50\%$

i$)$ Prepare the statement showing the overhead cost budgeted for each department, showing the basis of apportionment used. $(21\mathrm{.}5)$

ii$)$ Calculate the suitable overhead absorption rates. $(3\mathrm{.}5)$