QUESTION 3 (21 marks) (26 minutes) This question consists of two separate parts, both of which must be answered. PART 3.1 (15) Mbabane Limited has two (2) production departments Assembly and Finishing, and one service department Repairs A predetermined overhead absorption rate is established for each of the production department based on machine hours at normal capacity The overheads of each production department comprise directly allocated expenses and a share of the overheads of the repairs department ro-apportioned based on floor space The floor space of the three (3) departments is 225, 375 and 150 square metres (m) for Assembly, Finishing and Repairs, respectively All overheads are classified as fixed (NB Actual overheads incurred in each department were as per budget.) The following incomplete production-related information is available concerning the apportionment and absorption of production overheads for a specific penod Production Departments Service department Assembly Finishing Repairs Budgeted allocated expenses (primary allocation) R988 965 R946 075 (b) Budgeted service department apportionment (Secondary (a) allocation) Total budgeted overhead costs (d) R1 297 800 TURN OVERI (c) 6 MAC 1501 OCTOBER NOVEMBER 2018 Production Departments Service department Repairs Finishing Normal machine hours capacity Overhead absorption rate Actual machine hours utilisation Over/under) absorbed overheads Assembly 50 000 (0) 19 R28 800 R25,20 50 900 Els (11) REQUIRED 311 Calculate the missing figures represented by (a) to (n) [Show all your calculations) 31.2 Explain what factory capacity means? 313 Explain cost drivers (2) (2)