Gauteng Limited produces paint. The company has two production departments, Mixing $($M$)$ and Finishing $($F$),$ and two service departments, Plant Maintenance $($PM$)$ and Human Resources $($HR$).$ The company has R$1676700$ budgeted as overhead costs for $2024.$ The budgeted overhead costs are allocated as follows:

Mixing

$48\%$

Finishing

$22\%$

Plant Maintenance $($PM$)$

$12\%$

Human resources $($HR$)$

$18\%$

A service is provided by Human Resources to other departments at $58\%$ to Mixing; $32\%$ to Finishing and $10\%$ to Plant Maintenance. The ratio of apportioning Plant Maintenance to Mixing and Finishing is $3$:$2,$ respectively.

Required:

Complete the following schedule for apportioning the service department costs to the production departments, by choosing the correct answer from the options provided, using the step method: