A factory consists of two production cost centres (X and Y) and the canteen, which is a service cost centre. The total overhead allocated and apportioned to each cost centre is as follows: Y 24,000 Canteen 18,000 65.000 The number of staff working in each centre is as follows: Y 24 Canteen 10 16 What are the total overheads for production cost centre X following the reapportionment of the canteen costs? O A. 75,800 OB. 69,450 O c. 73,640 OD 68,600