$22$

The production department comprises two production cost centres and service cost centres. Details for latest period are as follows.

$\backslash$table$[[,$Production cost centres,Service cost centres$],[,$A$,$B$,$X$,$Y$],[\backslash$table$[[$Allocated and apportioned$],[$production overheads$]],$$$100,000,$$$70,000,$$$40,000,$$$30,000],[\backslash$table$[[$Proportion of service cost centre$],[$overheads to be re$-$apportioned$],[$to the other cost centres:$]],,,,],[$Service cost centre X$,50\%,30\%,,20\%],[$Service cost centre Y$,60\%,10\%,30\%,]]$

The total production overhead cost for production cost centre A after the re$-$apportionment of the overhead costs of the two service cost centres is closest to:

$($A$)$ $$150,320$

B$.$ $$138,000$

C$.$ $$151,490$

D$.$ $$120,320$

ANS: A$.$ $$150,320$