of Jay One Co. has three production departments (Milling, Forming and Assembly) and two service departments (Stores and Maintenance). The milling and forming departments are machine intensive and the assembly department is labour intensive. During the period, the following allocated overheads were recorded: Maintenance Forming Assembly Stores $4,000,000 $2,500,000 $3,000,000 $850,000 $620,000 stion Allocated Milling Indirect Material Indirect labour $2,000,000 $1,200,000 $2,700,000 $650,000 $780,000 The management accountant also provided you with the following unallocated costs: Heat and lighting $4,500,000 Rent and rates $3,200,000 Plant insurance $2,200,000 www The following bases below were presented by the production manager and you are to choose the most appropriate basis to apportion the unallocated costs. Basis Milling Forming Assembly Stores Maintenance