A manufacturing company has two production departments (processing and assembly) and two service departments (finance and maintenance). The expenditure budgets of the service departments are shown along with the details of the amount of work that they do for other departments. Using this information calculate the overheads to be apportioned to the two production departments using: The algebraic method Repeated distribution Finance 67,500 Maintenance 180,000 Finance Maintenance Processing Assembly Finance (hours) 150 750 600 Maintenance (call outs) 100 550 350