$1\mathrm{.}1.$ Prepare an overhead allocation statement showing the departmentalisation of the overheads $($Note: the primary and secondary allocations must be clearly indicated$).(14$ marks$)$

Complete the two tables below:

Particulars

P$1$

P$2$

P$3$

S$1$

S$2$

Total

Area occupied $($m$2)$

$400$

$300$

$270$

$150$

$80$

$?$

Number of employees

$54$

$48$

$36$

$24$

$18$

$?$

Wages of employee, R

$648000$

$576000$

$432000$

$288000$

$216000$

$?$

Value of machinery, R

$7200000$

$540$