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QUESTION 2 (15 MARKS) Unanul Cemerdana Berhad is a manufacturing company operating with two (2) production departments; Machining and Assembly and three service departments; Canteen, Store and Maintenance. Machining department is highly dependent on the use of machine, while Assembly department relies on its labour force. The following budgeted cost was extracted for the month of May 2022: TOTAL Machining Assembly Canteen Store Maintenance RM RM RM RM RM RM Direct 30,000 10,000 20,000 Materials Direct Labour 20,000 5,000 15,000 Indirect 15,390 4,990 5,900 2,400 1,500 600 Materials Indirect 24,700 5,500 8,700 4,600 3,500 2,400 wages Lighting 14,025 Power 6,420 expenses Depreciation 5,150 on machinesOther available information was: Machining Assembly Canteen Store Maintenance RM RM RM RM RM Number of employees 50 150 10 15 35 Value of machines (RM) 50,000 35,000 3,000 5,000 10,000 Horsepower of machines 3,500 500 100 250 1,000 Light points 200 150 100 50 50 No of store requisitions 70 110 40 Maintenance hour 195 105 Machine hours 2,500 1,050 Direct labour hours 1,100 3,000 The expenses of Canteen, store and maintenance are apportioned as follows: Machining Assembly Canteen Store Maintenance Canteen 20% 80% Store 55% Maintenance 75% 25%REQUIRED: (a) Calculate the overhead cost for each department using overhead analysis statement (round your answer to the nearest RM) [10 marks] I (b) Calculate the overhead absorption rate for production department Machining and Assembly (round your answer to TWO decimal places) [2 marks] (c) State the difference between production overhead, administration overhead and selling and distribution overhead. Give an example for each overhead. [3 marks] [Total: 15 marks]