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Production overheads allocated and apportioned to cost centres in a factory for a period, along with additional data, are: K'000 Allocated overheads 6,130 Apportioned

Production overheads allocated and apportioned to cost centres in a factory for a period, along with additional data, are: K'000 Allocated overheads 6,130 Apportioned overheads 5,750 Additional data: 8 A K'000 17,628 29,938 Number of employees 14 Direct labour hours 5,200 Production Cost Centre B K'000 38,490 45,841 21 7,460 K'000 14,671 28,360 14 4,780 Service Cost Centre X K'000 3,795 4,640 7 Overheads allocated and apportioned to Service Cost Centre X are re-apportioned on the following basis: Production Cost Centre A 20%. Production Cost Centre 45%, Production Cost Centre 35%. Y Overheads allocated and apportioned to Service Cost Centre Y are re-apportioned on the basis of the number of employees in the other cost centres. Required: Re-apportion the service cost centre overheads.

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