Jupiter PetCare Ltd has two factories on the one site at their Albury Wodonga Australasian headquarters where they manufacture Maaate and Chummy wet dog food brands. The companys production is highly automated and for management accounting reporting purposes manufacturing costs are aggregated into two cost centres for each product. Jupiter PetCare Ltd operates two separate production service departments, Maintenance and Robotics, which support the production lines in the two product departments. The company has decided that the most appropriate basis to allocate Maintenance costs is the number of maintenance jobs each cost centre incurs. The allocation of the Robotics department costs is based on the number of computer driven automated and robotic machines in each cost centre. Costs for the different cost centres during the month of May 2020 were as follows: Maaate Prodn. $910,000 Chummy Prodn. $175,000 Maintenance $472,000 Robotics $675,000 Department No. of Maintenance Jobs No. of Robotic Machines Maaate Prodn. 200 28 Chummy Prodn. 80 44 Maintenance - 8 R