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Yakin Bisa Sdn Bhd (YBSB) produces a single product known as "YES". The product started in the assembly department and was completed in the joinery department. There are also two service departments, the canteen and maintenance. During the period ended, the overhead costs incurred were as follows: Additional information: The service department's costs are to be re-apportion to production departments using the number of employees basis. Required: a) Prepare an overhead analysis sheet. (Step 1 and Step 2). b) Calculate overhead rates by assuming the assembly department uses machine hours and the joinery department uses a percentage of direct labour costs. c) Assuming that one unit of product "YES" is using 4 machine hours in the assembly department and total direct labour costs per unit "YES" are RM30. Calculate manufacturing overhead per unit product for both departments