The departmental specifications are provided below: \begin{tabular}{|l|r|r|r|r|r|r|r|r|} \hline & Moulding & Wiring & \multicolumn{1}{|c|}{ IT } & Polishing & Packaging & Maintenance & Canteen & Total \\ \hline Area (m2) & 1,000 & 800 & 550 & 650 & 700 & 60 & 70 & 3,830 \\ \hline Machinevalue(R) & 200,000 & 40,000 & 550,000 & 380,000 & 230,000 & - & 200,000 & 1,600,000 \\ \hline Numberofstaff & 10 & 40 & 12 & 6 & 12 & 20 & - & 100 \\ \hline \end{tabular} Practical tasks management accountant goes ahead with their plans to do the following: Use a spreadsheet to complete the following task: You are a newly appointed Cost Accountant for Handy - Plan A: Take two members of staff from the Headphones and you are curious to know what the Maintenance department and transfer them to total cost per headphone is working out at. You the IT department. There are two members of staff on long-term sick leave and this is affecting need to analyse the overhead costs, how they are the production and causing a bottleneck in the allocated, apportioned and reapportioned as there IT department. may be some changes made by the management Plan B: Employ six new members of staff. accountant based on your findings. The management who will receive accelerated training and accountant would also like to know how all these start working in the IT department as soon as costs would be shown on the standard cost card. training is completed. This will increase training Research and presentatlon costs by R30,000 and skilled direct labour Using PowerPoint, present the outcome and show how by R100,000. The number of headphones the costs change from the spreadsheet task, if the 80 units