TOTAL	CUTTING	COOKING	CANTEEN
indirect labour	290 000	120 000	140 000	30 000
indirect material	76000	24000	32000	20000
heating	24000
depreciation	60000
supervision	48000
power	40000
floor area		20000	24000	6000
value of building		300000	240000	20000
number of employees		80	60	10
kilowatt hours		9000	8000	1000
direct material		100000	50000	30000
cubic capacity		50000	42000	38000
maintenance hours		8000	6000
direct labour		12640	8400
machine			15700

prepare a statement showing the allocation of each overhead item in the 3 departments.show the basis of apportionment for each overhead