QUESTION TWO ..The summary of overheads for the three production departments and two service departments of a company have been provided below. Deportini A SI su Overheads (GH 20.000 15.000 125.000 TR000 12000 The service departmental costs are apportioned as follows B C SI S2 SI 23% 30% 355 10% S2 3016 3046 254 159 Required: Apportion the service center costs and determine the total production departments' overheads after the apportionment. (15 marks) Concrete Masters Ltd uses two main materials, Q and Rin the manufacture of its concrete blocks for sale. The materials are combined in the ratio 3:2 respectively. The following information has been extracted from the operating records of the company for the half-year ended 31 December, 2020 Standard prices: Material Material GH 50 30 Actual Results: Quantities bought and used: Material Material 9.000 kg Total cost of 8.000 kg Total cost of GH 405.000 236,000 Required: Compute the Direct Materials Price Variance for each material and the total for the company