Kayla Company has two production departments, Department 1 and Department 2. It also has two departments, the factory canteen and the repairs department.

Allocated overhead costs and apportioned general overhead costs for each cost center are as follows:

Department 1: GH100,000

Department 2: GH200,000

Canteen: GH150,000

Repairs: GH220,000

The repairs department does no work canteen: 75% of its time is spent on repair work for Department 1 and 25% of its time is spent on repair work for Department 2.

There are 10 employees in department 1, 20 employees in department 2 and 20 employees in the repairs department.

Canteen costs are to be apportioned based on the number of employees in each department.

Estimate the overheads cost of the cost centers.