A factory contains 3 production departments P1, P2 and P3, and a maintenance department that provides a service to these 3 production centres. Relevant data is as follows: Directly allocated costs ($) Number of maintenance hours Plant values ($) P1 P2 100,000 120,000 5,000 10,000 500,000 300,000 P3 150,000 10,000 200,000 M 275,000 The maintenance department charges $5.00 per maintenance hour. Any balance is then apportioned to production centres on the basis of plant values. Required: Calculate the production overheads of P1, P2 and P3