Question 3 Dewangi Sdn Bhd is divided into four cost centers. A, B and C are production cost centers and D is a service cost centre responsible for providing maintenance. The budgeted cost for the period are: RM Maintenance 1,600 Rent 2,500 Insurance of equipment plant 1,500 Light and heat 1,000 Supervision 2,500 Insurance of stock 750 Power 1,300 Additional information is available in respect of the four cost centers: Production Cost Centre Service Cost Centre A B C D Area in sq. metre Effective horsepower Number of employees 2,000 3,000 1,200 1,500 3,000 4,000 2,500 30 40 20 20 Value of Equipment RM30,000 RM25,000 RM24,000 RM5,000 Value of stock RM20,000 RM15,000 RM10,000 Maintenance hours 500 300 400 200 Required: Prepare an overhead analysis sheet. (10 Marks)