Using direct labour hours of 20,000 and 30,000 respectively for the two departments. Question 2 Mono Limited is a manufacturing company with production and service cost centres. The following budgeted information relates to 2015. COST CENTRES Assembling Finishing Material Handling Maintenance Overhead allotted GH760,000 GH550,000 GH170,000 GH 210,000 Machine hours 140,000 200,000 Direct labour hours 60,000 40,000 USAGE OF SERVICE COST CENTRES Material handling 65% Maintenance 35% 30% 55% 5% 10% 1. Prepare an overhead analysis sheet showing the total overheads to be allotted to ea production department. Note, use all the methods discussed above. rhand absorption rate for each production department.