(B) Global Scooter Limited manufactures electric scooters in three production departments in their London production centre. The departments are Manufacturing, Finishing, and Packaging. Global Scooter Limited also have three service departments, namely: Quality Control, Stores and Maintenance. The company uses an absorption costing system to analyse product costs, and you have been supplied with the following information about the production departments as indicated in Table 1 below:

Table 1

Base	Manufacturing	Finishing	Packaging	Total
Number of employees	30	12	16	58
Machinery value (s)	120,000	70,000	70,000	260,000
Factory area (square metres)	230	240	300	770
Factory volume (cubic metres)	28,000	43,000	42,000	113,000
Water usage (litres)	17,000	14,000	13,000	44,000
Machine hours	94,000	58,000	29,000	181,000

(B1) Global Scooter Limited estimates to spend 140,000 on heating the factory during the 2022 financial year. Calculate the heating cost that should be allocated to each of the three production departments (5 marks)