Question 3 AP Ltd budgeted overheads and statistics for the second half of year 2009 are as follows: Cutting Sewing Ironing Service A Service B Allocated cost (RM) 49.290 37,890 10,650 19,190 25380 Cost to be apportioned (RM): Building related cost 15,400 Labour related cost 8,400 Machinery depreciation 9,800 Rent and rates 14.000 Additional information provided by AP Cutting Sewing Ironing Service A Service B Floor area (Square metres) 2,000 2,000 4,000 1.000 1.000 Direct labour hours 31.000 6.000 24.000 Building value 20,600 18,400 10,000 Cost of machinery (RM) 35,000 35,000 5,000 15.000 10.000 Service cost centre overheads are apportioned on the following basis: Cutting Sewing Ironing Service Service B % share of Service A40 3515 10 % share of Service B 50 20 10 20 Required: (a) Prepare the overhead analysis sheet. Calculate the suitable overhead absorption rate for each of the production cost centres to three decimal places. (b) Prepare the overhead based on repeated and simultaneous method (Total : 25 marks)