QUESTION 2 (CLO 3) D&E Bhd is mainly involved in the production of grass cutter machine. There are two production departments involved in producing the grass cutter; Machining and Assembly and supported by two servicing departments; Packaging and Canteen. The Machining department is machine oriented while Assembly department is labour oriented. For the year ended 31 August 2021, the company incurred the following costs: Total Machining 36,000 Assembly 40,000 Packaging 15,000 Indirect materials Indirect labour Power for machines 141,000 196,500 40,000 Canteen 50,000 48,000 108,000 40,500 25,000 15,000 Factory depreciation Rates & assessment Factory utilities Plant & Machinery depreciation 180,000 15,000 60,000 130,000 Factory property insurance 10,000 Below are the production data gathered from the production and service departments: Total Machining Assembly Packaging Canteen 6,500 3,000 2,500 500 500 Floor space (sq. meter) Book value of machinery 190,000 120,000 55,000 5,000 10,000 (RM) 190 30 150 0 10 No. of employees Machine hours Direct labour hours 60.000 50,000 10,000 34.000 10,000 23,000 1,000 Required: a) Prepare an Overhead Analysis Sheet for the year ended 31 August 2021. (Show your calculation to the nearest RM b) Reapportioned the two-servicing department by using repeated direct method. Packaging basis is Direct Labour Hour and Canteen basis is the number of employees. c) Calculate overhead absorption rate (CAR) for each production department using the departmental overhead rate