E QUESTION 25 A company has three production centres, A, B and C and two service centres, D and E. The overheads incurred for the month of January, 2020 has been compiled by the cost accountant's deputy as follows: Indirect material GHC GHE A 250,000 B 225,000 125,000 D 75,500 E 85.000 760.500 Indirect labour A 72,500 B 48,600 C 88,650 D 22,000 13.000 246,750 Indirect expenses Lighting and heating 100,000 Power 135,000 Supervision 140,000 Canteen service 200,000 Transport 150,000 Maintenance 144.500 Depreciation of machinery 200,000 Insurance of building 120.000 1,189,000 2.196.750 The following additional information is relevant: Cost centre Mileage Meter Area Number of Maintenance Machine per centre reading occupies employees hours (kilowatts) (s. (GHC) Meters) Production A 15,000 200 20 60 15 300,000 B 20,000 500 25 600,000 25,000 300 30 60 10 100,000 Service E 10,000 150 20 30 20 F 10,000 250 30 20 40 COST 8 888 Required: Prepare an overhead analysis sheet to apportion the overheads to the various cost centres with basis of apportionment clearly identified