(In Accounting)

Aski Ltd collected the following statistics in order to allocate their overloads among the various departments:

	Production department A	Production department B	Service department C
value of equipment	R15000	R9000	R6000
number of employees	36	24	20
Floor space	400m2	300m2	200m2
Material used	R40000	R30000	R5000
Direct labour hours	1300	700	905
Machine hours	450	305	195

The following amounts represent the budgeted overheads for 20.3

	R
Depreciation on equipment	900
Rent of factory buildings	2250
Electricity	900
Protective clothing	800
Cafeteria	720
Insurance: Buildings Equipment	450 750

Overhead allocation tarrifs/rates are based on labours hours, while the secondary apportionment of theservice department takes place according to machine hours.

Required

Calculate the overhead allocation rates of each of the two production departments for 20.3 using the stepped method of allocation.

R : (South African currency Rand).

(In Accounting)