Production overheads allocated and apportioned to cost centres are allocated for centres ABC $-17628,38490,14671$ and apoportioned overheads are $29938,45841,$respectively. for service centers X and y allocated overheads are $3795,6130$ and apportioned overheads are $4640$ and $5750$ respectively. Employees are for ABC $14,21,14$ respectively and for X and Y $,7$ and $8$ respectively. overheads allocated and apportioned to service cost centre X and re$-$apportioned on the following basis: Cost centre A $20\%,$ B$45\%,$ C $35\%.$ overheads allocated and apportioned to service centre Y are re$-$apportioned on the basis of the number of employees in the other cost centres.

production overheads are absorbed on the basis of direct labour hours. Direct labour hours for ABC are $5200,7460,4780$ respectively.

$1.$ Re$-$apportion the service cost centre overheads.

$2.$calculate an overhead absorption rate for each production cost centre.