Swagger Ltd is a producer of footwear. The products are produced through two departments. A maintenance department is operated to service the plants and machinery in the two production departments. A canteen is also run to provide food for the workers in the two production departments and the maintenance department. The following is an analysis of budgeted overheads in each department for next month - September 20X9: Production Departments: Cutting & Sewing Finishing GH 20,000 14,000 rvice Departments: Canteen Maintenance 8,000 6,000 Records at the Canteen Department show that of the total number of employees who were served, 50% were from the Cutting & Sewing Department; 35% were from the Finishing Department; and 15% were from the Maintenance Department. The logbook of the Maintenance Department shows that 60% of labour hours were spent on servicing plants and machinery in the Cutting & Sewing Department and the remaining 40% on servicing plants and machinery in the Finishing Department. Required: