Josh Berhad has two production departments, X and Y, and two service departments, Store and General Service. The company has budgeted the following costs for the forthcoming period: Factory Overheads Departments RM Indirect material X 11,000 Y 12,900 Store 9,600 General Service 12,600 Maintenance 100,000 Plant insurance 58,000 Heat and light 75,000 Canteen cost 24,000 Depreciation of machine 58,000 Supervisor salaries 120,000 Factory rent 50,000 Direct materials 34,500 Direct labour 20,800 The following information is also available: Item X Y Store General Service Floor Area (Sq. ft.) No. of employees Plant value (000) Depreciation per year Machine hours Direct material usage 10,000 40 RM100 25% 60,000 RM200,000 10,000 20 RM100 15% 40,000 RM300,000 2,500 10 RM40 20% 2,500 10 RM50 20% Overheads are absorbed in both production departments on a Machine Hour basis. Required: (a) Prepare an overhead analysis statement for the period, using suitable bases of apportionment. (15 marks) (b) Calculate the overhead absorption rate (to the nearest 2 decimal points) for the production departments. (4 marks) (c) State an appropriate basis of apportionment for each of the following production overhead costs (i) Factory administration costs (ii) Machine insurance (iii) Cleaning equipment costs (6 marks) (Total: 25 marks)