an organisation has budgeted for the following overheads for its production and service cost centres for the coming year

cost centre

machinery. 180000

assembly. 160000

paint shop. 130000

engineering shop. 84000

stores. 52000

canteen. 75000

the production passes through the machinery, assembly, and paint shop cost centres and the following data relates to the cost centres.

machinery. assembly. paint shop. engineering shop. stores

no. of employees 81. 51. 39. 30. 24

engineering shop services 18000. 12000. 10000. 0. 0

stores (order). 180. 135. 90 45 0