All inventories are valued at weighted average unit cost.

The company is organised into $5$ departments:

Maintenance

Purchasing: Cost driver, the number of batches of components purchased.

V$$lo$-$buro production line $($VB line$)$: Cost driver, the number of VB bikes assembled.

V$$lo$-$watt production line $($VW line$)$: Cost driver, the number of VW bikes assembled.

Distribution: Cost driver, the number of bikes sold.

For the month of January $N+1,$ the indirect costs are as follows

Maintenance: $20,000$

Purchasing: $10,000$

V$$lo$-$buro production line $($VB line$)$: $20,000$

V$$lo$-$watt production line $($VW line$)$: $25,000$

Distribution: $43,000.$

Maintenance works $10\%$ for Purchasing, $40\%$ for the VB line, $40\%$ for the VW line and $10\%$ for

Distribution.

In January N$+1,$ the company purchased $250$ batches of CBVB components at a unit price of $1,150.$

For the V$$lo$-$watts, it purchased $150$ batches of CBVW at a unit price of $1,300.$

In the same month, it assembled $280$ V$$lo$-$buros and $100$ V$$lo$-$watts.

The sales of this month of January $N+1$ in volume were the following:

V$$lo$-$buros: $215$

V$$lo$-$watts: $85.$

In view of the inflation that weighs on the company's various expenses, from $1^{\text{i}\text{e}\text{r}}$ January $N+1,$ the

selling price of the V$$lo$-$buro was set at $2,300$ and that of the V$$lo$-$watt at $2,700.$

Sales representatives receive a commission of $100$ for the sale of a V$$lo$-$buro and $200$ for the sale

of a V$$lo$-$watt.

Question $5$ : In the apportionment table, what is the total for the Distribution centre after secondary allocation?