QUESTION 5 Marks) (20 20 City Leaving is the name of Hotel in Bloemfontein. CLH is a hotel of high 7 standard in the country and provides you with the following information for the period ending 31 March 2020. The following additional information is available: Departme nt W Departme nt X Service Service Y Z 190 110 70 Number of 220 employees Floor space 1800 m 2 100 m 1 900 m 830 m Value of R620 000 R400 000 R380 000 R200 000 machinery Material usage 780 600 500 250 Machine hours 700 500 370 130 The budgeted manufacturing overheads for 2020 are as follows: Building insurance Cafeteria Inventory piling R270 000 R81 000 R200 000 Maintenance of equipment Indirect material: R50 000 W R35 000 X R70 000 Y R40 000 R26 000 Required: 5.1Calculate the primary allocation of overheads per department as well as the secondary allocation per production department. The number of employees is used as a basis for the service Z department and the material usage for the service Y department. (16) 5.2 Calculate the departmental MOH rate. MOH are allocated on the basis of machine hours in both production departments. (4)