In a manufacturing company, Gristmill, Pasta-Press and Cutting-Drying are main production cost centers. The other centers mentioned below are service production centers.According to the December payroll register, the companys working hours for each cost center are as follows:

Department	Number of Workers	Working Days	Normal Working Hour	Overtime Working Hour
Gristmill	15	24 days	2.880 hours	720 hours
Pasta-Press	17	24 days	3.264 hours	408 hours
Cutting-Drying	8	24 days	1.536 hours	96 hours
Infirmary	4	20 days	640 hours	-
Cafeteria	3	24 days	576 hours	36 hours
Main. & Repair	2	24 days	334 hours	24 hours
Generator	1	24 days	192 hours	-

The companys normal working hours is 8 hours in a day and normal rate is 20 TL. Overtime rate is up to 8,5 hours normal rate, over 8,5 hours in a day is 25 TL. Employers Share of Social Security Premium is TL 14.133 TL, Employees Social Security Premium is TL 9.422 and income tax is TL 4.711. The Employers Share of Social Security Premium will be allocated on the base of normal working hour.

REQUIRED: Determine the direct and indirect labor cost of December and allocate the labor cost to each cost center.