Q3: The costs allocated to each cost center are as follows: Cost Centers/Costs Production Department Service Department A B Y Total Cost 40.000 45.000 55.000 8.000 7.160 155.500 Total of Primary Distribution There is a reciprocal relationship between cost centers. X Service Cost center based on the number of workers, y Service Cost center will be apportioned on the base of m2. B X Y A 152 4.500 76 Total 400 Number of Workers 114 20 38 m2 1.350 2.700 450 300 9.300 a) Calculate the benefits received from each service department. (5 p.) b) Calculate the X Service Center's total cost subject to re-distribution. (5 p.) c) Calculate the Y Service Center's total cost subject to re-distribution. (5 p.) d) Re-allocate the cost of service cost centers (5 p.)