QUESTION $1(20$ MARKS$)$REQUIREDStudy the information given below and calculate the following:$1\mathrm{.}1$ Allocation rate for each of the production departments $($expressed to the nearest cent$),$based on direct labour hours. $1\mathrm{.}2$ Overheads applied to Product Zap. INFORMATION$(16$ marks$)(4$ marks$)$Omega Manufacturers produces Product Zap and has gathered the following information with the objective ofdepartmentalising its manufacturing overheads:DepartmentsMachining Assembly Administration MaintenanceDirect labour hours $3000020000100005000$Machine hours $8000700030002000$Number of employees $25010050100$Value of machinery R$200000$ R$180000$ R$30000$ R$90000$Floor area $4000$ m$23000$ m$22000$ m$21000$ m$2$Materials usage R$250000$ R$150000$ R$70000$ R$30000$The following are the budgeted manufacturing overheads for $2025$:RMunicipal rates $40000$Insurance of machinery $25000$Supervision $30000$Depreciation on machinery $100000$Power usage $60000$Cost of inventory piling $35000$Transport subsidy $36000$Cooling of factory building $24000$Personal protective gear $20000$Secondary allocation: The number of employees is used as a basis for the maintenance department anddirect labour hours as the basis for the administration department.Product Zap spends $10$ labour hours in the Machining department and $8$ labour hours in the Assembly