Hawkins Ltd is a manufacturing company located in Maun. It has two $(2)$ production departments and two $(2)$ service centers. You have been provided with the following information, which relates to the last accounting period, June $2023.$

Overheads Total Assembly Finishing Maintenance Canteen

BWP BWP BWP BWP BWP

Indirect materials $83,00021,00024,00022,77815,222$

Indirect labour $15,9604,8006,66004,500$

Rent $42,600$

Electricity $75,000$

Machine Repairs and maintenance $37,500$

Supervisor's wages $0$

$254,060$

Additional Information

Area occupied $($square metres$)2,5005,0001,2001,300$

kilowatt hour $($kWh$)6,87511,2504,9251,950$

Machine Value $112,50087,50027,50022,500$

Direct labour hours $6,5003,500$

Machine Hours $8,5002,0001,500$

Number of Employees $50752520$

Hours Maintenance team $9501,550$

Required

Prepare a table showing the allocation, apportionment, and re$-$apportionment $($use step$-$down method for reapportionment$)$ of the fixed overheads between the production departments, using the most appropriate basis.