You are required to:

(a) Prepare an overhead apportionment schedule for the year ended 31^st December 2021, clearly indicating the basis of apportionment for each overhead. (12 marks)

(b) Re-apportion the service departments overheads as follows:

Blending Packaging

Stores 60% 40%

Maintenance 50% 50%

4. marks)

(c) Calculate overhead absorption rates for the Blending and Packaging Departments for the year ending 31^st December 2021 based on respective labour hours per department.