Sweet Deco Sdn Bhd, a company that manufactures antic furniture based on customers orders. It has three production departments and two services department and the budgeted overhead costs for the coming year are as follows:

RM Rent and Rates 12,800

Machine insurance 6,000

Utilities expense 3,200

Depreciation 18,00

Production Supervisors salaries 24,000

Heating, Lighting 6,400

Additional information:

A B C store maintenance

Floor area occupied 3,000 1,800, 600, 600, 40

Machine value (RM) 24,000, 10,000, 8,000 , 4,000 , 2,000

Direct Labour (hours) 3,200, 1,800 , 1,000, - , -

Labour per hour (RM) 3.80, 3.50 , 3.40, 3.00, 3.00

Allocation of overhead: -

Store - 50% 25% 25%

Maintenance 20% 30% 50%

Machine hours incurred by Department C was 4,200 hours

Required: a. Prepare the Overhead Analysis Sheet, shows the allocation, apportionment and reapportionment of overhead costs using the suitable basis (round up the answer to two decimal place)