Shown below are next years budgeted operating costs for Amazon Ltd. a company with three (3) production and two (2) service departments.

Direct materials Direct wages Indirect materials and wages Power Rent and rates Supervision Machine insurance	Production Department			Service Department		Total
	Weaving Dept.	Proofing Dept	Finishing Dept	Personnel Dept	Equipment Maintenance
	$000 7,000 2,500 1,100 5,200	$000 2,000 5,500 900 1,000	$000 1,500 2,000 300 200	$000 - 1,500 100	$000 - 3,800 800	$000 10,500 10,000 7,600 7,300 8,000 10,000 2,400

Additional data extracted from next years budget is shown below:

	Weaving Dept.	Proofing Dept.	Finishing Dept.	Personnel Dept.	Equipment Maintenance	Total
Floor area m2 Machine hours Direct labour hrs Number of employees Book value of equipment	12,000 1,600,000 1,200,000 600 4,000,000	27,000 400,000 1,800,000 1,000 1,000,000	6,000 400,000 600,000 400 1,000,000	12,000 - - 100 -	3,000 - - 400 -	60,000 2,400,000 3,600,000 2,500 6,000,000

Required

Prepare the overhead analysis sheet showing the bases of any apportionments of overheads to departments

Reapportion the service departments overheads to the production departments

c. Calculate the overhead absorption rates for the production departments, using the following bases:

Weaving department machine hours

Proofing department - direct labour hours

Finishing department Direct Labour hours