Q3: The costs allocated to each cost center sate as follows: Cost Centers/Costs Production Department Service Department B C Total Cost Total of Primary Distribution 40.000 45.000 55.000 8.000 7.160 155.500 There is a reciprocal relationship between cost centers X Service Cost center based on the number of workers Y Service Cost center will be radioned on the base of Y m. m B Y Total Number of Workers 152 114 76 20 400 4.500 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.)