Krupp Industries Ple operates a factory with four Departments. Two of the Departments the Machine Shop and the Assembly Shop - are production departments, whereas the Maintenance Department and the Powerhouse provide a service. For the coming year the budgeted costs are as follows: You ascertain the following information: Required (a) Analyse the above Indirect costs between the four Departments showing the bases of apportionment you have used. (b) Re-apportion the costs of the Service Departments over the two Production Departments using appropriate bases. (c) Calculate an overhead absorption rate for the Machine Shop based on machine hours and-an overhead absorption rate for the Assembly Shop based on direct labour hours