Question 2 [10 marks] A manufacturing concern is divided into 3 departments: Production departments A and B and C. The actual overheads for the year ending 31st March 2019 are as follows (amount is in thousands of Dirhams): Power Dhs. 1,750 Lighting 1,600 Rent and Rates 6,000 Indirect wages 4,000 Sundries 1,600 Machinery Depreciation 6,000 The other particulars are: Department A Department B Department Working hours 4,000 3.000 2.000 Direct materials Dhs 5.000 4,000 Direct wages Dhs 3.000 2,000 3.000 Cost of machinery 75,000 50,000 25,000 HP of machinery 60 10 Light points 18 12 10 Floor area (sq. fl.) 1,000 1.200 800 Apportion the overhead costs of various departments on the most equitable basis in the table below: Particulars Basis of Apportionment Total overheads Overheads Total overheads