Pendekar Bhd produces two steel products known as Wira and Waja. Each product started in the Machining Department and was completed in the Finishing Department. There is also one service department, Maintenance in the factory. During the period just ended, actual overhead costs were as follows: Total (RM) Machining Finishing Maintenance RM Allocated overhead 500,000 210,000 RM 250,000 RM 40,000 Depreciation on machinery 54,000 Rent, rates, and electricity 60,000 Supervisor's salary 36,000 Employees training costs 50,000 Material handling costs 2,250 Background of departments: Total Machining Finishing Maintenance Cost of machinery (RM) 900,000 600,000 200,000 100,000 Floor area (sq meters) 10,000 6,000 3,000 1,000 Number of employees 50 25 15 10 Numbers of material 45 30 15 requisitions Machine hours (MH) 52,000 52,000 Direct labour cost (RM) 70,000 15,000 55,000 The maintenance department overhead cost is re-apportioned using the number of employees. Required: a) Prepare an overhead analysis sheet. (Step 1 and Step 2) (15 marks) b) Calculate the overhead rates assuming Machining Department uses machine hours and Finishing Department uses a percentage of direct labour costs. (3 marks) c) Based on the following information relating to the making of a unit of Waja, calculate the production cost for Waja. Direct material cost Direct labour cost: Machining department Finishing department Machine hour Waja RM480 RM130 RM110 5 hours (7 marks)