Question 3 Happy Camping Sdn Bhd manufactures tents and sleeping bags in three separate production departments. The principal manufacturing processes consist of cutting material in the pattern cutting room and sewing the material in either the tent or the sleeping bag departments. For the year to 31 July cost center expenses and other relevant information are budgeted as follows: Production departments Service departments MOH Total Cutting Tents Sleeping Warehouse Canteen Maintenance (RM) room (RM) bags (RM) (RM) (RM) (RM) (RM) Indirect wages 147,200 6,400 19,500 20,100 41,200 15,000 45,000 Consumable materials 54,600 5,300 4,100 2,300 18,700 24,200 Plant depreciation 84,200 31,200 17,500 24,600 2,500 3,400 5,000 Power 31,700 Heat and light 13,800 Rent and rates 14,400 Building insurance 13,500