Question 3 Good Yeast (M) Sdn. Bhd. produces a premium-grade yeast to be used in baking industry in Malaysia. The company operates three production departments: Strain banks, Incubators, Packing and two service departments: store and maintenance. The following are the data extracted from company's records: Factory Overheads Indirect labour Departments Strain bank RM 11,000 Incubator 12,900 Packing 9,600 Store 12,600 Maintenance 11,400 Heating 10,200 Supervision 65,300 Production supervision 55,100 Power 30,500 Depreciation of machine 15,900 Lubricant 10,200 Direct materials 34,500 Direct labour 20,800 Additional information: Item Strain bank Incubator Packing Store Maintenance Floor Area (Sq. ft.) 2,100 4,500 2,600 4,200 1600 No. of employees 16 24 35 10 15 Machine value (RM000) 100 200 150 50 Power (Kilowatts) 10,000 4,000 4,000 2,000 Maintenance hours 5,000 3,500 1,500 Materials requisitions 6,000 3,000 1,000 Direct labour hours 20,000 14,500 5,500 Machine hours 14,000 26,000 10,000 Required: (a) Prepare an overhead analysis statement for the year ended 31 December 2021. (Round up your answers to the nearest whole number). (18 marks) (b) Calculate the overhead absorption rate (to the nearest 2 decimal points) for the production departments. (7 marks) Note: No mark will be rewarded if there is no working shown in each of your calculations. (Total: 25 marks)