help with hnc business management accounting assignment

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Hi all, I am currently doing the management accounting unit and I am struggling with a part of an assignment, I wondered if anyone could help.. much appreciated

Task 2 (LO2: 2.1, 2.2, 2.3, and M2, M3, D1, D2,D3)

A company produces several products which pass through the two production departments in its factory. These two departments are concerned with filing and sealing operations. There are two service departments, maintenance and canteen, in the factory.

Predetermined overhead absorption rates, based on direct labour hours, are established for the two production departments. The budgeted expenditure for these departments for the period just ended, including the apportionment of service department overheads, was £110,040 for filing, and £53,300 for sealing.

Budgeted direct labour hours were 13,100 for filing and 10,250 for sealing.Service department overheads are apportioned as follows:

Maintenance– Filing 70%
Maintenance– Sealing 27%
Maintenance– Canteen 3%
Canteen - Filing 60%
Canteen - Sealing 32%
Canteen - Maintenance 8%

During the period just ended, actual overhead costs and activity were as follows:

Filing £74,260 12,820 direct labour hours
Sealing £38,115 10,075 direct labour hours
Maintenance £25,050
Canteen £24,375

A) Calculate the overheads absorbed in the period and extent of the under/over absorption in each of the two production departments

B) State, and critically assess, the objectives of overhead apportionment and absorption

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