O/H schedule--- Illustration There are various centers in the factory: namely: Assembly and Packaging for production functions; whereas service functions including Material store & Canteen. The following ESTIMATED costs info are related for pricing and cost estimation for negotiation for a prospective contract. Estimated O/H for apportionment between centers insurance 36,000 Factory depreciation and 55,300 Utilities for machine power Cost allocated to specific cost center: Assembly: $145,000 Packaging: $75,000 Material store: $68,000 Canteen: $35,000 area Miscellaneous and concerned info: Cost Centre Total Assembly Packaging Materials Canteen Store Floor (m2) 3,500 4,800 6,000 1,500 Number of employees 20 24 4 6 Machine hours 4,800 5,200 Share of Materials Store overheads 40% 60% Required: (1) Prepare a schedule showing the allocated and apportioned factory overhead costs for each cost center. (2) Re-apportion the service cost center overheads