A company has two production (Assembly and Testing) departments and one service department (Canteen). The data for the next production period is as follows: Assembly Testing Canteen Total overheads () 114,000 170,000 44,000 Machine hours (hrs) 50,000 37,000 Labour hours 15,000 52,000 No of employees 375 1,300 17 Labour hour rate () 6.50 9.10 6.38 All employees make use of the Canteen, department. The company is calculating its overhead recovery rates. Calculate the total overheads that will be charged to the Testing Department. Calculate and enter your answer in the same format as the labour hour rate.