Letop Sdn$.$ Bhd$.($LSB$)$ produces a single product known as 'Lamp Digital'. The product started in Department $x$ and completed Department $Y.$ There are also service departments, canteen. During the period just ended, the overhead costs incurred were as follows:

$\backslash$table$[[,$Basis,$\backslash$table$[[$Total$],[($RM$)]],\backslash$table$[[$Department$],[$x$]],\backslash$table$[[$Department$],[$Y$]],$Canteen$],[$Insurance of equipment,Cost of equipment,$60,000,,,],[$Depreciation on equipment,Cost of equipment,$40,000,,,],[$Rent$,$ rates and electricity,Floor area,$17,000,,,],[$Insurance of the building,Floor area,$44,000,,,],[$Maintenance fees,Maintenance hour,$33,000,,,]]$

Additional information:

a$)$ Background of departments

$\backslash$table$[[,$Total,$\backslash$table$[[\backslash$table$[[$Department$],[$X$]]]],\backslash$table$[[$Department$]],$Canteen$],[$Cost of equipment $($RM$),135,000,76,000,47,000,12,000],[$Floor area $($Sq meters$),7,200,3,000,2,800,1,400],[$Number of employees,$25,9,8,8],[$Budgeted Machine hours,$55,000,30,000,25,000,-],[$Actual machine hours,$54,000,31,000,23,000,-],[$Maintenance hours,$34,000,4,000,10,000,20,000]]$

b$)$ The service department overhead cost is re$-$apportioned as follows:

Canteen $-$ Number of employees

Required:

a$)$ Prepare an overhead analysis sheet clearly showing allocations and apportionments to each department.

$(10$ marks$)$

b$)$ Calculate the overhead rates for Department $x$ and $Y$ based on machine hours.

$(5$ marks$)$

$($Total: $15$ Marks$)$