QUESTION THREE

$($a$)$ Chits Uimited manufactures tents and tags in three separate production departments namely: Curting Materlals depot, Seving Tents dept and Sewing Bags dept. and three service depts., stores, canteen and maintenance.

The following were the budgeted expenses and relevant information for the month of July, $2012$:

$\backslash$table$[[$Indinect wages,Total,Cutting,Tents,Bags,Stores,Carteren,Maintenance$],[$Maboriats wagey,$135,200\mathrm{.}00,5,878\mathrm{.}50,17,409\mathrm{.}00,18,462\mathrm{.}91,37\mathrm{.}891\mathrm{.}26,13,777$:$15,41,336\mathrm{.}64$