Frozen produces two types of toys names Slimline and Brainmaster. These product are packed in special designed packets as these are sold in the wholesale markets. Each product has to go through two processes, that is Grinding Department and Mixing Departments. The canteen is the only service department. Below are the budgeted production data and manufacturing costs for the company. Overheads Allocated overhead Depreciation of building Insurance on equipment Rent and rates Total (RM) 70,000 20,500 12,500 26,000 Grinding Dept Mixing Dept Canteen (RM) 35,000 (RM) 22,500 (RM) 12,500