Question 2 Jauhari Sdn Bhd is mainly involved in the production of bicycle accessories. The production of the accessories is carried out by two production departments; Machining and Finishing and supported by two servicing departments; Canteen and Maintenance. The Machining department is machine oriented while finishing department is labour oriented. For the year ended 31 August 2019, the company incurred the following costs: Total 136,000 Machining 36,000 Finishing 36,000 Canteen 16.000 Maintenance 48,000 192,000 36,000 108,000 48,000 54,000 39,000 15,000 - 180,000 12,000 Indirect materials Indirect labour Power for machines Factory depreciation Rates & assessment Factory utilities Plant & Machinery depreciation Factory property insurance 60,000 120.000 6,000 Below are the production data gathered from the production and service departments: Total Machining Finishing Canteen Maintenance Floor space 5,650 2,500 2,500 150 500 (sq. meter) Book value 150,000 100,000 35,000 5,000 10,000 of machinery (RM) No. of 185 120 5 employees Machine 60,000 50,000 10,000 hours Direct labour 34,000 10,000 24,000 hours 50 10 a) Prepare an Overhead Analysis Sheet for the year ended 31 August 2019. Show your calculation to the nearest RM. b) Reapportioned the two-servicing department by using repeated distribution method. c) Calculate overhead absorption rate (CAR) for each production department using the blanket overhead rate (machine hours)