Adam Torches Limited manufactures camping lanterns. Operations involve three production cost centres: manufacturing, finishing, and packing. There are also two service cost centres: stores and maintenance. Data for monthly budgeted overheads for 2022 is shown below:

E Rent and rates 5,250 Protective clothing (allocate to manufacturing) 1,750 Power 2,000 Insurance 1,250 Light and heat 1,750 Depreciation 2,500 Other production overheads (apportion equally to prod. Depts) 900 15,400Additional dam Manufacturing Maintenance Maintenance hours Material requisitions Direct labour hours Machine hours 3,000 50% 200,000 600 Finishing Packing Stores 1,000 1,301} 600 6% 100% 100,000 120,000 30,000 30,000 400,000