Edward Ltd comprises of three production departments and two service departments. The following information is provided for Edward Ltd for 2019.

Supervisor's salaries Machining 300,000

Assembly 200,000

Finishing 250,000

Canteen 120,000

Maintenance 150,000

Factory Rent 300,000

Heat and light 200,000

General Repairs 60,000

Machine Depreciation 80,000

Machine insurance 90,000

Business Rates 75,000

Machining Assembly Finishing Canteen Maintenance

Floor space occupied (m2) 400 200 200 150 50

Value of machinery ('000) 300 400 200 50 50

The service departments work for the other departments as follows: Machining Assembly Finishing Canteen Maintenance

Service carried out by:

Canteen 30% 30% 40% - -

Maintenance 25% 50% 25% -

Required:

a. Using Edward's Ltd overhead analysis sheet for 2019, determine the overhead allocated and apportioned to each of the five departments.

b. Calculate the total overheads included in the production departments after the reapportionment of the service department using direct method