$(6$ Marks$)$

$3.$ A manufacturing company has two production departments $P1$ and $P2,$ and two service departments S$1$ and S$2.$ The allocated and apportioned production overheads for each of the four departments are shown below, together with the proportion of the work of each service department that is done for the other departments.

$\backslash$table$[[,$Total,P$1,$P$2,$S$1,$S$2],[$Allocated$/$apportioned$,$$$92,000,$$$32,520,$$$22,000,$$$15,000,$$$22,480$