Syarikat Buat Perabot (SBP) manufactures quality furniture to customers' orders. It has three production departments and two service departments. Budgeted overhead costs for the coming year are as follows: Indirect costs for all five departments in total: Heating and lighting Rent and rates Depreciation of machinery Supervision Power Total RM 52.000 60,000 36,000 52,000 42.000 242,000 The three production departments - A, B and C. and the two service departments - X and Y, are housed in the new premises, the details of which, together with other statistics and information, are given below: RM RM RM 6,000 X RM 5,000 Y RM 5,000 Total A B RM Floor space (sq 106,000 40,000 50,000 metres) Book value of 460,000 200,000 120,000 machinery (RM) Number of employees 130 50 40 Kilowatt hours of power 23,800 9,000 8,000 Direct materials (RM) 100,000 50,000 60,000 50,000 30,000 20 5,000 10 1,000 10 800 Direct labour (RM) 55,000 45,000 32,000 Maintenance hours 8,000 6,000 4,200 Labour hours 11,000 9,000 6,400 The service department overhead costs are re-apportioned by number of employees. Required: a) Apportion the production overhead costs to the A, B, C, X and Y departments using suitable basis for each department. (10 marks) b) Apportion the service department costs to the production departments