In a manufacturing company, the costs occurred in March2020 has been allocated to each cost center and shown on Cost Allocation Sheet as follows. The cost of machines is 750.000 TL, and the machine was received in February 2018. The useful life of machine is 10 years and Declining Balance Method is chosen. The depreciation cost of machines will be allocated on the base of machine hours.Utility cost will be allocated on the base of kwh. There is reciprocal service between service cost centers. The allocated cost of service cost centers will be re-distributed according to Simultaneous Equation Method. The cost of Y center will be allocated on the base of the number ofworkers and X center on the base of kwh.

	C O S T A L L O C A T I O N S H E E T
COST CENTERS COSTS		PRODUCTION COST CENTERS			SERVICE COST CENTERS			TOTAL
		A	B	C		X	Y
DIRECT MATERIAL		20.000	25.000	30.000		-	-	80.000
DIRECT LABOR		40.000	38.000	22.000		-	-	100.000
FACTORY OVERHEAD
Indirect Material		2.650	2.500	2.600		1.385	1.865	11.000
Indirect Labor		3.000	2.930	2.930		2.200	2.065	13.125
Utility		?	?	?		?	?	7.875
Depreciation		?	?	?		?	?	?
TOTAL OF I. DISTRIBUTION
Distribution Key
machine hours		7.800	4.500	3.800		2.100	1.800	20.000 mch
kwh		1.700	1.800	1.000		250	500	5.250 kwh
number of workers		5	7	4		4	3	23 workers
Benefits Received
X								100%
Y								100%
Re-Distribution
X
Y
TOTAL OF II. DISTRIBUTION

REQUIRED: Do the primary allocation of depreciation and utility cost and re-distribute the cost-of-service cost centers. Please, show on the Cost Allocation Sheet.