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You are the cost accountant of Mercy Inc., an industrial concern and have been assigned the duty of designing a costing system which has three production cost centers and two service cost centers. The subsequent data relating to the next accounting period ending 31" December 2021 have been estimated as follows: Production Cost Centres Service Cost Centres Milling Assembly Spraying Stores Maintenance Total No. of employees 30 75 25 6 14 150 Labour hours 1,510 3,320 950 252 595 6,627 Plant & Machines values ($) 225,000 75,000 45,000 17,000 85,000 447,000 Area (m) 7,500 10,000 3,500 500 1,000 22,500 Number of Material requisitions 1,400 300 250 550 2,500 Maintenance hours (minor works) 75 30 45 150 KWH ('000) 300 50 10 170 600 Machine hours 8,400 1,100 300 9,800 70 During the period the following data were recorded Milling Assembly Spraying Stores Maintenance Total (5) Indirect material cost 25,000 10,000 15,000 3,000 17,000 70,000 Indirect labour cost 15,200 25,000 22,000 42,000 110,000 214,200 Maintenance works cost 18,000 17,000 14,000 49,000 The following details were obtained from the accounts relating to the same period ended 31st December 2021 Fire insurance cost $12,500 Power cost $45,000 Heating S Lighting cost $20,000 Rent & Rates expenses $18,000 Machine depreciation expenses $84,000 Machine insurance cost $85,000 Canteen deficit cost $42,500 Balance of maintenance costs (excluding major works) $17,500 Required: ps:/tlappstorage.blob.core.windows.net/c production-priva... WMEELIMIXFNhat%2FuZWIDOQRYXQizp2mOF6i0yNO1dLs%3D a) Prepare an overhead analysis sheet showing how overhead costs should be apportioned between the departments. (17 marks) b) For each allocation base you have used, explain reasons suggesting why you have preferred such an allocation base? (08 marks)