I hope the answer for this question will be correct with the steps even if it takes 3 hours long.

QE: Giulia Limited manufactures plastic bottles. It has four cost centres Cutting Bottling Canteen Administration Budgeted fixed overheads for the next year are: Depreciation of machinery Rent Supervisor's salary Heating of administration department Canteen department salary 145.000 215.000 52.000 8.000 24.000 The following information is also available: Department Non-current assets 000 Square metres occupied 300 380 76 44 Cutting Bottling Canteen Administration Number of employees 6 5 2 400 Fixed overheads are allocated to the departments on the most appropriate basis. The total administration overheads are then reapportioned to the other departments on the basis of the number of employees. The Canteen department apportions costs to the cutting and bottling departments in the ratio 54. The cutting department is a labour intensive process, the botting department is dominated by machinery. The following information relates to the cutting and bottling departments: Cutting Department Bottling Department Labour Hours 35,000 16,000 Machine Hours 21,000 23.000 Required: a) Apportion the costs to each department on the most appropriate basis and reapportion the costs of the service departments to the production departments, b) Calculate the budgeted overhead absorption rates for each production department