A factory consists of two production cost centres (P and Q) and two service cost centres (X and Y). The total allocated and apportioned overhead for each is as follows:

It has been estimated that each service cost centre does work for other cost centres in the following proportions:

The reapportionment of service cost center costs to other cost centers fully reflects the above proportions.
After the reapportionment of service cost center costs has been carried out,what is the total overhead for production cost centre P?

(a) $124500

(b) $125100

(c) $126100

(a) $128500 (2 marks)
ACCA F2 Management Accounting

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$95000 $82000 $46000 Y $30000