The annual overhead costs for the Rosenta Company Ltd which has three production centres (two machine centres and one assembly centre) and two service centres (materials procurement and general factory support) are as follows:

GH GH

Indirect wages and supervision

Machine centres: X 1,000,000

Y 1,000,000

Assembly 1,500,000

Materials procurement 1,100,000

General factory support 1,480,000 6,080,000

Indirect materials

Machine centres: X 500,000

Y 805,000

Assembly 105,000

Materials procurement 0

General factory support 10,000 1,420,000

Lighting and heating 500,000

Property taxes 1,000,000

Insurance of machinery 150,000

Depreciation of machinery 1,500,000

Insurance of buildings 250,000

Salaries of works management 800,000 4,200,000

11,700,000

The following information is also available:

	Book value of Machinery		Area occupied (sq. meters)	Number of employees	Direct labour hours	Machine hours
	GH
Machine shop: X	8000000	10000		300	1000000	2000000
Y	5000000	5000		200	1000000	1000000
Assembly	1000000	15000		300	2000000
Stores	500000	15000		100
Maintenance	500000	5000		100
	15000000	50000		1000

Details of total materials issues (i.e. direct and indirect materials) to the production centres are as follows:

Machine shop X			4,000,000
Machine shop Y			3,000,000
Assembly			1,000,000
			8,000,000

Required:

Prepare the overhead analysis sheet and calculate the amount of overheads to charge if the product spends 20 hours in Machine shop X and 45 hours in Machine shop Y and 5 hours in Assembly department.