Total materials issues (both direct and indirect) to the production centres are as follows: Secondary allocation: The value of materials issued is used as a basis for the materials procurement cost centre. The direct labour hours is used as the basis for the general manufacturing support cost centre. Product X is produced in batches of 100 . Each unit spends 5 hours in the Machine centre A, 10 hours in Machine centre B and 10 hours in the Assembly centre. Required: 3.1 Using the traditional costing approach, prepare an overhead allocation statement. 3.2 Calculate the allocation rate for each of the production centres, based on machine hours for Machine centres A and B and direct labour hours for assembly. (3) 3.3 Using the allocation rates calculated in 3.2 , calculate the overheads applied to each batch of Product X. (4) Total materials issues (both direct and indirect) to the production centres are as follows: Secondary allocation: The value of materials issued is used as a basis for the materials procurement cost centre. The direct labour hours is used as the basis for the general manufacturing support cost centre. Product X is produced in batches of 100 . Each unit spends 5 hours in the Machine centre A, 10 hours in Machine centre B and 10 hours in the Assembly centre. Required: 3.1 Using the traditional costing approach, prepare an overhead allocation statement. 3.2 Calculate the allocation rate for each of the production centres, based on machine hours for Machine centres A and B and direct labour hours for assembly. (3) 3.3 Using the allocation rates calculated in 3.2 , calculate the overheads applied to each batch of Product X. (4)