Question No. 3............. ..... (Marks= 10) Case Scenario: Practical Implementation of Overhead Apportionment- Howard incorporation. Heat & Light $200,000 Repair Cost $ 100,000 Depreciation $400,000 Rent & Rates 2% of Heat & Light Canteen $50,000 Machinery Insurance $10,000 Stores 2000 15000 Details of departments are given below: X Y Z Floor area (m) 6000 8000 4000 Machinery Book 48000 20,000 8000 Value Number of 50 40 30 employees Allocated OH 15000 20,000 12000 Maintenance Total 3000 23000 5000 96000 15 10 145 5000 2000 54000 Maintenance Stores 1000 Total 11,000 Service department services are as follows: X Y Z Maintenance 5000 4000 1000 hours worked No of stores 3000 1000 1000 requisitions 5000 Required: 1. Using the Howard question mentioned above, show how OH should be apportioned between the five departments (along with supportive calculations). 2. State the concept of OH apportionment. What is the ultimate purpose of OH apportionment? Mention the bases for apportionment along with Justifications