Jingga Sdn Bhd has three production departments - Machining, Assembly and Finishing; and two service departments - Maintenance and Store. The company has produced the following budgeted overhead costs for the year 2023 : Cost of the service departments should be apportioned as follows: 1. Prepare an overhead analysis statement to show the overhead costs budgeted for each production department. Re-apportioned the overhead in the service department to the production department using the direct method. 2. Calculate the overhead absorption rate (OAR) for each production department using the following basis