Determine the basis of apportionment for each general overhead cost of the company. Apportion the overheads accordingly to the three departments? The company absorbs the expenses of the Selling & Admin Department to Manufacturing and Finishing Departments based on machine hours. Calculate the total overheads of each department. Calculate the absorption rate based on machine hours of each department?

Manufacturing Finishing Department Department 1000 Floor space (square meter) 1000 Employees (people) 50 30 Book value of equipment (S) 150,000 105,000 Machine hours (hours) 10,000 2,500 The general overhead costs of the month are: Rent: $200,000 Electricity & Heating: $30,000 Depreciation of equipment: $80,000 Selling & Administrative Department 500 20 45,000