Cost records in one of the industrial companies showed the following data for the month of January 2006 Statement Costs Distribution rations: 5000 Machine operating hours Number of employees Production Centers Services Centers Packing Mixing Producers Maintenance section section 400000 300000 Direct working hours 250 10000 200 200 54000 60000 40000 45000 50 Required to redistribute the costs of service centers to production centers using the descending distribution method.