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Question 4 Lamila Bhd produces chicken dan beef patties for food industry. There are three (3) production departments involved in the manufacture of patties: Processing, Cooking and Packing; and two support departments: Store and Personnel. The information below refers to the month of November 2020. Production Departments Service Departments Costs Total Processing Cooking Packing Store Personnel RM RM RM RM RM RM Direct 240,000 70,000 80,000 90,000 materials Direct labour 190,000 80,000 60,000 60,000 Indirect 230,000 40,000 90,000 80,000 20,000 materials Indirect labour 180,625 65,000 25,000 43,000 37,000 10,625 Maintenance 25,000 Depreciation of 45,000 non-current asset Electricity 55,000 Factory 20,000 Insurance Additional Information: Total Processing |Cooking Packing Store Personnel Floor area 7,500 2,250 3,000 1,125 750 375 (square feet) Maintenance 2,000 700 450 400 200 250 hour Number of 44 21 4 5 employees Book value of 300,000 75,000 120,000 45,000 30,000 30,000 non-current asset Material 100 50 25 25 handling (%) Direct labour 8,700 1,500 1,200 6,000 hours Machine hours 15,300 6,500 7,000 1,8002. The company uses direct method for the allocation of costs from the service departments to the production departments. 3. The Processing and Cooking department use machine hours while the Packaging department uses direct labour hours as the basis for overhead absorption. Required: a. Selling overhead refers to the costs incurred in securing orders and is considered as one of non-production overheads. List five (5) examples of selling overhead. (5 marks) b. Prepare the overhead analysis sheet which clearly shows the basis of apportionment. (17 marks) c. i. Calculate the overhead absorption rate for reach of the production department. (all calculations are to be stated at two (2) decimal places) (3 marks) ii. Calculate the over or under absorption of overheads in each production department. The information regarding the overhead costs and activities are as below: Processing Cooking Packing Total overheads RM95,500 RM100,000 RM110,000 Direct labour hours 1,800 1,450 3,800 Machine hours 3,200 4,200 1,200 (3 marks) (Total: 28 marks)