QUESTION $1(20$ Marks$)$ A Cape Town$-$based manufacturing firm, CGH Manufacturing Enterprises $($CGHME$),$ has three production departments $($A$,$ B and C $)$ and the two service departments $($ x and Y $).$ As part of the budgeting process, a senior cost accountant employed by CGHME has gathered the following annual overhead costs $[[,$R$],[$Indirect materials:,$],[$Production department A$,250000],[$Production department B$,402500],[$Production department C$,52500],[$Service department X$,10000],[$Service department Y$,50000],[$Indirect labour:,$],[$Production department A$,500000],[$Production department B$,500000],[$Production department C$,750000],[$Service department X$,550000],[$Service department Y$,740000],[$Heating and lighting,$350000],[$Property tax,$400000],[$Insurance of machinery,$180000],[$Depreciation of machinery,$960000],[$Insurance of buildings,$145000],[$Salaries of works management,$4600000]]$ The following information is also available: $[[,[[$Carrying value of$],[$machinery$,$ R$]],[[$Floor area$],[$occupied $($m$^(2))$