Nani Wani Sdn Bhd (NWSB) produces electronic products. The company has THREE (3) Producing departments (Moulding, Drilling and Assembly) and TWO (2) Support departments (Maintenance and Cafeteria). Maintenance Department utilises machine hours for overhead allocation, while Cafeteria Department allocates using number of employees. Cost allocations for the coming year are based on the following data:

Support Departments Producing Departments Maintenance Cafeteria Moulding Drilling Assembly Overhead cost (RM) 160,000 200,000 35,000 81,500 45,000 Machine hours 12,000 5,000 8,000 15,000 3,000 Number of employees 20 12 15 18 35