GSM Limited has three production departments: Machining, Assembly and Finishing. These three departments are supported by two service departments: Testing and Inspection. The following budgeted overhead details were obtained from the accounts relating to the relevant period:.

	R
Rent	800000
Supervisory salary	75000
Depreciation: plant and machinery	60000
Electricity	25000
Insurance of factory building	20000
Direct material used	150000
Maintenance	8000
Lighting and heating	15000
Indirect material:
Machining	20000
Assembly	7000
Finishing	2500
Testing	1000
Inspection	500
Indirect labour:
Machining	8000
Assembly	7000
Finishing	4000
Testing	6000
Inspection	5000

The following basic data is available for GSM Ltd:

	Machining	Assembly	Finishing	Testing	Inspection
Value of plant and machinery	R400000	R280000	R330000	R10000	R90000
Area (m2)	420	300	250	50	160
Kilowatt hours	3000	2800	1500	100	1000
Maintenance hours	1000	700	300	-	-
Material requisitions	1750	1000	350	-	-
Number of employees	46	80	30	5	12

Additional information:

The total overheads of the Inspection department must be reallocated based on the number of employees of all the other departments. The total overheads of the Testing department must be reallocated based on material requisitions.

Required:

1. Using suitable allocation bases, compile a statement showing in tabular format the primary and secondary allocation of overheads. Round off all calculations to the nearest number.

Calculate the POR per production department using maintenance hours. Round off your answer to the nearest R1. Use negative signs where applicable