Green Co. has three production departments Fern, Forest, and Moss and one service department Shade. Green Co. is preparing its annual budget for the final quarter of 2021. Planned overhead costs for the quarter are as follows: Overheads E Allocated overheads 40,500 Supervision 14,400 Plant Depreciation 20.000 Machine Insurance 6,000 Rates and Rent 46,000 The following information is available for each department: Departmental details Fern Forest Moss Shade Allocated overhead 11,000 16,500 0.500 3,500 Machine Value (E) 5,000 2.500 3.500 1,500 Budgeted Direct Labour hours 1,200 800 1.800 Floor Area Occupied (Sq metres) 3,000 800 1000 200 Number of employees 700 400 40 80 Plant at cost (2000) 1,845 852 61 142 of the total overhead costs allocated to the service department Shade, 20% is charged to Forest and the remainder is charged equally to the other two production department a) Prepare an overhead analysis sheet showing the total overhead cost budgeted for all four departments. You must show all your workings clearly. (20 marks) b) Allocate the services department Shade's costs to all production departments. (5 marks) c) Critically discuss the issues that fixed, variable and semi-variable costs can have on decisions that the management of a company must make regarding the pricing of their products. Note: You must use the relevant academic literature and relevant practical examples or case studies to answer this question and include references appropriately as an evidence of your wider reading and research. (15 marks)