please answer both questions

stion 7 yer wered A trainee accountant has been asked to complete an overhead absorption calculation. They successfully managed to do the first stage without any problems, however, they are not sure how to do the second stage. You have been asked to assist them to complete the second step. The table below shows what they have managed to calculate so far hed out of lag tion DEPARTMENT Indirect Materials No of employees Floor Area (sq metres) Machine value () Direct Labour hours ASSEMBLY FINISHING CANTEEN TOTAL E 300,000.00 120,000.00 30,000.00 450,000.00 150 100 50 300 10,000 20,000 10,000 40,000 100,000.00 500,000.00 200,000.00 800,000.00 150,000 300,000 450,000 Step 1: Apportionment of Overheads OVERHEAD BASIS ASSEMBLY FINISHING CANTEEN TOTAL Indirect Materials Indirect Labour Rent Insurance Machine Depreciation Indirect materials No of employees Floor Area Floor Area Machine value E 6,000.00 E 4,000.00 E 400.00 E 100.00 E 125.00 E 10,625.00 2,400.00 E 2,666.67 E 800.00 200.00 625.00 6,691.67 600.00 9,000.00 1,333.33 8,000.00 400.00 E 1,600.00 100.00 400.00 250.00 1.000.00 2,683.33 20,000.00 Required Complete the second step (re-apportionment) Enter your values rounded to the nearest whole number with no commas or E sign Step 2- Re-apportionment Basis Assembly Finishing Re-apportionment Choose Canteen Aneto productions uses a predetermined overhead recovery rate based on hours. A summary of the factory overheads budgeted and incurred are shown below: Budgeted Overheads E 144,000.00 Actual Overheads incurred E 147,600.00 Overheads absorbed during the year 142,800.00 Actual hours 14,875 What was the company's budgeted level of machine hours for the year? Round off your answer to the nearest whole number