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ABC has completed the initial allocation and apportionment of its overhead costs to cost centres as follows: Cost centre Machining Finishing Stores Initial allocation 190,000

ABC has completed the initial allocation and apportionment of its overhead costs to cost centres as follows: Cost centre Machining Finishing Stores Initial allocation 190,000 163843 30,000 25,000 Maintenance The stores and maintenance costs must now be reapportioned taking account of the service they provide to each other as follows: Stores to be apportioned Maintenance to be apportioned Machining Finishing Stores Maintenance 60% 75% 30% 10% 20% 5% After the apportionment of the service department costs calculate the total overhead cost of the finishing department. You answer should be rounded to two decimal places

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