Kasturi Sdn Bhd is a medium$-$sized cempany which manulactures ready$-$made paper

bagsfor souvenir outets in Malaysia. In order to complete the production, the papers have

to go through Cutting Department and Folding $-$ Department. Cutting Department is

machine$-$oriented, whilst Folding Department is labour intensive.

There are two service cost centres in the company, namely. Canteen and Maintenance

departments. The following is cost statement provided for the year ended $30$ April $2023$:

Additional information:

Additional information:

Required:

a$.$ Differentiate behween cost apportionment and cost reapportionment.

$(4$ marks$)$

b$.$ Prepare the overhead analysis sheet which clearly shows the basis of apportionment

using repeated distribution method for reapportionment of service departments. $($All

calculation to be rounded to the nearest RM$)$

$(17$ marks$)$