(08) Question No.3 Shooting Range (SR) is preparing its production overheads budgets and therefore need to determine the apportionment of these overheads to products. Costs center expenses and related information have been budgeted as below: Total Machine Machine Assembly Canteen Maintenance Shop A Direct Wages Cost Shop $18.920 128.480 Indirect Wages 99,640 290.800 Rs. 313 820 34,344 Consumable Materials 36 760 62.595 116.600 Rs. 61,420 67,600 25,600 34,800 4,800 Rent & Rates 2.900 Rs. 66.800 Building Insurance Rs. 9.600 Heat & Light Rs. 13,600 Power Expenses RE 34,400 Depreciation of Machine Rd 160.800 RS. Ares Sq.ft 90,000 20.000 74.000 30.000 Value of Machines 12.000 4.000 Rs. 1.500.000 760.000 Power Usage 726.000 88.000 12.000 32000 9 100 54 401 32 195 Direct Labour Hours 2020 16,020 12.410 0590 Machine Usage Hours 14230 37612 2.050 Canteen should be ap using dire wages cost. The proportion of Maintenance cost center time spent for other cost centers is: Machine Shop 45% Machine Shop 40 Assembly 13% Canteen 2 Required: Allocate Overhead expenses by using the appropriate basis of a portionment