Northan Medical Clinic $($NMC$)$ has two service departments $-$ Building Services and Energy. NMC also has three operating departments $-$ Pediatrics, Geristrics and Surgery NMC allocates the Building Services department costs on the basis of square metres and the Energy department costs on the basis of Kilowatt hours. Pediatrics applies overhead based on the number of children seen. Geriatrics applies overhead based on the number of seniors seen Surgery applies overhead based on the number of operations performed.

The following table contains budgeted operating data for the upcoming year:

Allocate service $1$ tment costs to the operating departments using the step method. Allocate the Building Services department costs first. Calculate the predeter: led overhead rate for each operating department. $(7$ marks$)$

$15$

$16$ Use this table to allocate the costs and calculate the predetermined overhead rates

$27$

During the last month, the operating departments at NMC saw $400$ children, $275$ seniors, and performed $600$ operations. How much overhead would have been applied during the last month to each operating department? $(3$ marks$)$

$29$

$30$

$31$

$32$

$33$