Required: $1\mathrm{.}1$ Prepare an overhead allocation statement showing the departmentalisation of the overheads $($Note: the primary and secondary allocations must be clearly indicated$).12$ Calculate a production overhead absorption rate for production departments P$1,$ P$2$ and P$3($machine hours are used as the absorption base for the three production departments$).1\mathrm{.}3.$The actual overhead incurred, the actual direct labour hours, and the actual machines hours used by production departments P$1,$ P$2,$ and P$3$ are shown below. Required: Calculate the under$-$ or over$-$absorbed overhead in each of the departments using the information on the actual data provided and the production overhead absorption rates for production departments P$1,$ P$2$ and P$3,$ calculated in Q$1\mathrm{.}2$