According to the cost allocation sheet, the actual overheads are divided into the following cost areas: Material 18.300 Production 121.800 Administration 39.584 Distribution 27.536 Stocks of semi-finished and finished products: unfinished goods: Opening balance 6.000 Closing balance 3.100 finished goods: Opening balance 14.400 Closing balance 19.200 In the previous period, the following normal overhead rates were used: Material overhead rate 10 percent Production overhead rate 150 percent Administrative overhead rate 12 percent Sales overhead rate 7 percent