'M3 S Intermediate: Overhead malysls sheet and calculation of overhead rates. Dunstan manufactures tents and sleeping baes in three separate production departments. The principal manufacturing processes consist of cutting material in the pattern cutting room ard sewing the material in either the tent or the sleeping bae departments. For the year to 31 July cost centre expenses and other relevant information are budgeted as follcms: Total InClrect 147 2co roam fJ rants S'eeng materla' Canteen tenance nags Consume t "e materials repreciatm at anc BullClng Insurance usage (X) (nours) Macmne (nours) Vue or Issues 6400 19500 20100 5300 aloo 2300 41200 15000 45000 18700 24200 84200 31200 17500 24600 2 500 1500 3 aoy 2 sco 5000 1000 13500 30030 112 ooo 87 ooo 100 8000 10000 17 3-8 7 ooo 32 7000 48000 57000 2000 40000 45000 62 s 12.5 12.5 Requirements: (a) Prepare in columnar form a statement calculating the overhead absorption rates for each machine hour and each direct labour hour for each of the three production units. You should use bases of apportionment and absorption which you consider most appropriate, and the bases used should be clearly indicated in statement. (16 marks)