Q1. Sonny's Summer Houses Total Cutting Construct Finishin ion g Refector Sales, HR & Admin 223344 126900 40608 f 55836 253800 5076 E 42300 56400 3500 E 67680 1410 2500 Indirect wages Consumable materials Machine costs Power Heat and light Rent and rates Building insurance Total E 500832 111672 1707510 1269000 127824 76140 27600 7600 15000 3600 2389966 6000 6000 18500 100 29 3000 55 6 1500 5 10 2000 20 4 10 12 3 4 Floor area (square feet) Estimated power usage (%) Number of employees (total) Number of employees (production) Direct labour hours (total) Direct labour hours (production) 21 6 12 3 49068 10152 20304 5076 6768 6768 35532 10152 20304 5076 Q1. Sonny's Summer Houses Sonny Day manufactures summer houses which she sells through local garden centres and an online store. The factory has three production departments: (1) Cutting: (2) Construction; and (3) Finishing. There are two support departments: (1) Sales, HR & Admin; and (2) the Refectory, which provides a place for staff to take their breaks and a canteen offering subsidised food. Expenses for the year to 31 July 2020 are detailed on the next page. Required: (a) Produce an overhead analysis sheet for Sonny's Summer Houses for the year to July 2020, calculating the overhead absorption rates that should be applied. Base your rates on direct labour hours and calculate them to the nearest penny per direct labour hour. (Hint: apportion canteen to sales & admin but not vice versa.) [20 marks]