A company has two production cost centres and two service cost centres. Production overheads have already been allocated and apportioned to the production cost centres with overheads of $$400000$ for cost centre $H$ and $$200000$ for cost centre K$.$ Now the service cost centre costs are to be re$-$apportioned to the production cost centres. The details are as follows:

Service cost

Centre $P$

$\backslash$table$[[25\%,60\%$