D Limited is a manufacturing company which uses absorption costing. The factory has two production departments, Cutting and Finishing. It also has two service departments, Stores and Canteen. Some budgeted overheads have been allocated to departments as follows: Production departments Total $ Cutting $ Finishing $ Service departments Stores $ Canteen $ Overheads allocated 424 560 183270 145990 45380 49920 The following budgeted overheads have yet to be allocated or apportioned. Supervisor's salary: Cutting department $ 28 200 Supervisor's salary: Finishing department 26 300 Depreciation of machinery 87000 Rent 48000 Apportionment is based on the following information. Cutting Finishing Stores Canteen Cost of machinery ($) 220000 152000 37000 26000 Floor area (m²) 1500 890 280 330 Issues from stores 84 43 Number of employees 45 31 6 -