Kempas Sdn Bhd has two production departments and two support departments. The following is the budgeted data pertain to these four departments: Support Department Maintenance Personnel RM200,000 RM60,000 2,700 30 Production Department Assembly Painting RM43,000 RM74,000 5,400 5,400 72 198 Overhead Square footage Number of employees REQUIRED: (a) Allocate the overhead costs of the support departments to the production departments using the reciprocal method