X-Men Sdn Bhd (XMSB) is developing a cost accounting system. Initially XMSB decided to create four cost centers: AX and BX are Production Departments, CX and DX are Service Departments. The overhead cost for a period are as follows:

The following overhead details have been estimated for the next period. Total RM Rent 85,000 Canteen 52,000 Rent and rates 68,000 Insurance of equipment 46,000 Supervision 35,000 Depreciation on equipment 48,000 The following information is also available: Total AX BX CX DX Floor area (sq m) 4,700 2,000 1,500 700 500 Value of equipment RM180,000 RM30,000 RM20,000 RM70,000 RM60,000 No. of employees 60 20 20 10 10 During the period, XMSB estimated that there will be 3,000 machine hours and 9,800 labour hours worked. For re-apportionment, CX works 80% for AX and 20% for BX, and DX works 70% for AX and 30% for BX. Required: a) Allocate production overhead costs over the AX, BX, CX and DX Departments using suitable basis for each department. (Note: Rounding up your answers to the nearest integer numbers). (10 marks) b) Apportion Service Department costs over Production Departments. (4 marks) c) For each Production Department, calculate an overhead rate based on machine hours (AX) and labour hours (BX), which later may be used to absorb production overhead cost into jobs. (Note: Rounding up your answers to the nearest two decimal numbers). (3 marks) d) Find the overhead cost of a job which spends 5 machine hours in AX and 4 labour hours in BX.