CD Ltd has two production cost centres (Assembly and Finishing) and two production service cost centres (Maintenance anc Canteen). The following are budgeted costs for the next period: Indirect materials Rent Electricity 35,000 30,000 45033 Machine depreciation 20,000 Indirect labour 31,000 The following information is available: Assembly Finishing Maintenance Canteen Total Area (sq metres) 1,000 2,000 500 500 4,000 kW hours consumed 2,750 4,500 1,975 775 10,000 Machine value () 45,000 35,000 11,000 9,000 100,000 Staff 18 30 12 2 62 Direct labour hours 3,175 3,800 6,975 Indirect materials budget 10,000 13,000 7,000 5,000 35,000 () Indirect labour budget () 8,080 6,220 10,200 6,500 31,000 Electricity is apportioned to all cost centres based on kW hours consumed. Calculate the amount of electricity to be apportioned to the Finishing cost centre. Your answer should be rounded to two decimal places