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Question 2 The Horden Ltd has three production departments: Machining, Assembling, Finishing and two service departments: store and maintenance. The following information is given: Items Machining Assembling Finishing Store Maintenance Floor area (m2) 3,000 1,000 2,000 500 1,500 Machine value (RM) 32,000 25,000 15,000 8,000 Materials requisitions 140 100 60 Number of employee 63 73 44 27 28 Power used 450 210 180 60 (Kilowatts) Machine hours 11,400 9,300 7,300 Direct labour hours 2,050 3,670 3,280 Maintenance hours 1,130 560 330 180 The following budgeted costs for April 2021 have not been apportioned to any department: All production departments are machine intensive. Factory Overheads Departments RM Indirect labour Machining 15,800 Assembly 16,500 Finishing 13,600 Store 11,300 Maintenance 12,900 Light and heat 14,400 Supervision 21,620 Production supervision 23,400 Power 7,470 Lubricant for machines 8,680 Depreciation of machine 16,800 Direct materials 26,600 Direct labour 28,000 Additional information: 1. The managers of Machining, Assembling and Finishing Departments have either resigned abruptly or deceased due to the severe COVID 19 infection. 40% of production supervisors' role is related to managerial tasks of each department. 2. During the MCO periods, the workers working at the production-line spent total 15% of their times to help cleaning (sanitizing) all the 5 departments. The times were spent evenly among all 5 departments. Required: Prepare an Overhead Cost Analysis sheet after the costs of the service departments have been reapportioned to each production departments. (Round up your answers to the nearest whole number). Note: (1) You only need to complete re-apportionment; no calculation of OAR is required. (ii) No mark will be rewarded if there is no working shown in each of your calculations. (Total: 25 marks)

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