NF Progressive Sdn. Bhd. has two production centres and two service centres to which the following applies: Production de moments Stores Maintenance 600 400 2,000 Floor area (sq. meter} I 6,000 Cubic capacity 20,000 (volume) Number of employees I 28 Direct labour hours I 5,000 Machine hours I 3,000 4 Supervisors for Department X The service centres work for the centres as follows: Production departments Service centres X I Y Stores Maintenance Work done by: Stores Maintenance Required: a) What would be the overheads allocated and apportioned to production department X, Y, store and maintenance department? All calculations are to be rounded to its nearest RM