The following overheads have been budgeted for and must be allocated to the production and service departments. Rent of factory building Electricity Insurance on machinery Protective clothing N$120 000.00 N$ 76 500.00 N$ 60 000.00 N$ 24 000.00 Secondary allocation is done on the basis of direct labour hours. The following statistics is available: Number of employees Floor space Value of machinery Kilowatt hours Labour hours Department A 35 500 m N$500 000.00 400 400 Department B 20 400 m N$800 000.00 400 225 Service Department 5 100 m N$200 000.00 50 95 Draw up an overhead statement and show the primary as well as the secondary allocations. Calculate the absorption rate per department using labour hours as basis.