The following are the information provided by general manager in finance department as it to be used for the basis of apportionment for overheads:

Basis of apportionment	Total	Department A	Department B	Department C
Floor square feet	10,000 sq.feet	5,000sq.ft	3,000sq.ft	2,000sq.ft
Kilowatt	45,000 kw	20,000 kw	15,000 kw	10,000kw
Machine hours	50,000hrs	35,000hrs	10,000hrs	5,000 hrs
Labour hours	2,000hrs	500hrs	500hrs	1000hrs

The company budgets for a profit margin of 25%.

Required:

A) Calculate the total overhead to be absorbed by each Department stating clearly the basis of apportionment used.

B) Compute the selling price of Job No 998