Question 3 Mewah Sdn Bhd produce single product known as WOW. The product started in the Department Assembly and completed the Department Joinery. There are also two service departments, canteen and maintenance. During the period ended, the overhead costs incurred were as follows: Total (RM) Insurance of equipment 60,000 Depreciation on equipment 40,000 Rent, rates and electricity 17,000 Additional information: i. Background of departments Total Assembly Joinery Canteen Maintenance Cost of equipment (RM) 162,000 72,000 50,000 10,000 30,000 Floor area (sq metres) 10,200 2,800 2,500 1,900 3,000 Number of employees 30 9 8 7 6 Machine hours (MH) 55,000 32,000 23,000 - - Maintenance hours 45,000 4,000 10,000 20,000 15,000 ii. The service departments overhead costs are re-apportioned as follows: Canteen - number of employees. Maintenance - maintenance hours. Required: a) Prepare an overhead analysis sheet clearly showing allocations and apportionments to each department. (11 marks) b) Calculate the overhead rates for Department Assembly and Joinery based on machine hours. (4 marks) (Total: 15 Marks)