A company makes a range of products with total budgeted manufacturing overheads of N$973 560 incurred in two production departments A, B and one service department C. Budgeted overheads incurred directly by department A, B and C are N$261 745, N$226 120 and N$147 195, respectively. The balance of budgeted overheads are apportioned to department A, B and C are 40%, 35% and 25%, respectively. Service department overheads are apportioned equally to each production department. The total amount to be apportioned to service department C is: Answer: F Tin