Vision manufacturer has three production departments and two service departments. The budgeted data for the company is as follows: Production Department Moulding Machining Finishing Service Department Maintenance Material Handling 220,000 100,000 500,000 135,000 30,000 12,000 22.000 Total Production 250,000 Overhead (RM) Total direct labour 24,000 hours (hour) Total Machine 40,000 hours (hour) Rate per hour (RM) 7.50 Re-apportionment: Maintenance 25% Material handling 50% 4.00 3.00 5% 60% 10% 10% 15% 15% Actual data: Moulding 400,000 Machining 600.000 Finishing 150,000 28,000 32.000 10,000 Total production overhead (RM) Total direct labour hour (hour) Total direct labour cost (RM) Total machine hours (hour) 190,000 120,000 33,000 55.000 20,000 Required: a) Calculate the predetermined overhead absorption rate for each production department using the following basis: a. Moulding - direct labour hours b. Machining - machine hours c. Finishing - direct labour cost b) Compute the under or over absorbed overheads for each department