Hi I need help

Tutorial 1 . You are the Cost Accountant of an industrial concern and have been given the following budgeted information regarding the four cost centers within your organization. Department Department Department Canteen TOTAL 1 2 3 (RM) (RM) (RM) (RM) RM) Indirect Labour 60,000 70,000 25,000 15,000 170,000 Consumables 12,000 16,000 3,000 10,000 41,000 Heating & Lighting 12,000 Rent & Rates 18,000 Depreciation 30,000 Supervision 24,000 Power 20,000 315,000 You are also given the following information: Department Department Department Canteen TOTAL 2 3 Floor space in square metres 10,000 12,000 5,000 3,000 30,000 Book value of machinery in RM 150,000 120,000 20,000 10,000 300,000 Number of employees 40 30 10 80 Kilowatt hours 4,500 4,000 1,000 500 10,000 You are also told: (1) Canteen is service cost center, and all canteen staff are outside contractors (2) Department 1 and 2 are machine intensive and Department 3 is labour intensive (3) Budgeted machine hours are 8,250 and 7,850 for Departments 1 and 2, respectively. Budgeted labour hours for department 3 is 5,000 hours. REQUIRED: (a) An overhead cost statement showing the allocation and apportionment of overhead to the four cost centers, clearly showing the basis of apportionment. (b) Calculate the overhead absorption rates for all the production department using the best basis represent each department