INSTRUCTION: Answer ALL of the following questions. QUESTION 1 You are the cost accountant of company named Magnum Sdn Bhd. Magnum Sdn Bhd. is a medium size ice- cream manufacturer. All jobs pass through its two production departments: Melting and Cooling. Both departments are machine intensive. The company has two service departments: Maintenance and Quality Assurance. The typical annual cost and other data for the production and service department is shown below: RM Depreciation of machines 660,000 Lighting 300,000 Rental of factory 72,000 Supervisors' salaries 84.000 1,116,000 The following information is also available: Melting Cooling Maintenance Department Department Department Quality Assurance Department Number of employees Machines (hours) Floor areas (Square meters) Required: 50 300,000 20,000 30 200,000 13,000 10 Nil 3,000 10 Nil 4,000 Apportion and reapportion all production overhead to production departments. Compute the production overhead absorption rates for both departments. (Simplify your answer to 2 decimal places). (Total: 25 Marks)