AN organisation has budgeted for the following production overheads fro its production and service cost centres for the following 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 tot he cost centres,

machinery assembly paint shop engineering stores

number of employees 81 51. 39 30. 24

engineering shop service. 18000. 12000. 10000. 0. 0

Store 180 135 90 45. 0

the following budgeted data relates to the production cost centre

machinery. assembly. paint shop

Machine hours 9200. 8100. 6600

Labour hours 8300. 11250. 9000

Labour Costs 40000. 88000. 45000

required

1. apportion the production overhead costs of the service costs centres to the production cost centre