Nam-shakati Ltd has two production cost centres: cutting and cooking, and one service cost centre, Canteen. The budgeted overhead expenditure for the year to 31 December 2017 is as follows: The following information is also available: REQUIRED: 3.1 Prepare a statement showing the allocation of each overhead item between three departments. Show the basis of apportionment for each overhead. 3.2 Re-allocate the service centres to the production centres on the basis of budgeted direct material cost. 3.3 Calculate the labour hour overhead absorption rate for the Cutting Department and a machine hour overhead absorption rate for the Cooking Department. 3.4 The actual figures of the period: Cutting Department: Factory overheads N\$310 000; 14000 labour hours. Cooking Department: Factory overheads N\$312 000; 20000 machine hours. Compute the overheads under/over absorbed for cost centers cutting and cooking. (6)