McQueen Co has incurred the following overhead costs. Cost 000 Depreciation of factory premises 120,000 Supervisors wages Production 1 13,600 Supervisors wages Production 2 14,400 Factory premises repairs and maintenance 75,000 Factory office costs (treat as production overheads) 100,000 Depreciation of equipment 90,000 Insurance of equipment 18,000 Lighting 20,000 Canteen 120,000 571,000 Information relating to the production and service department in the factory is as follows: Departments Production 1 Production 2 Service 1 Service 2 Floor space (SqM) 1,700 1,800 800 700 Number of employees 40 40 10 10 Book value of equipment 30,000 30,000 20,000 10,000 The service departments do not make use of each others services. Both services departments provide 60 and 40 percent of their work to Production 1 and Production 2 respectfully. a) Apportion and allocate (where possible) the above overhead costs using the best possible basis of apportionment to both production and service cost centers. Then reapportion the cost from service to production cost centers a) Using your own words, explain the first stage and second stage of the overhead appointment? (120 words maximum)