Question 1 (30 Points) JHetfield Production is organized into three production centers and two service centers. Production centers are Assembly, Cutting, Welding. Service centers are Repair and Food-court. CEO wants to know the cost per unit in each of the three production centers. As a part of the task, you have been asked to assist with the reassignment of overhead costs from the service centers to the production centers. The following data represent estimates for the current fiscal year: Production Centers Service Centers Total Assembly Cutting Welding Repair Food-court $500,000 $9,700,000 Overhead costs $2,400,000 $2,600,000 $3,000,000 $1,200,000 Working Hours 65,000 50,000 40,000 15,000 5,000 175,000 Employees 60 80 60 30 10 240 Units Produced 2,000 2,500 2,500 Required: a. Reassign the overhead costs from the service centers to the production centers, beginning with Repair. Allocate Repair by "Working Hours" and Food-court by number of employees. (Round results to the nearest whole dollar.) (25 Points) b. Calculate the overhead cost for each production center on a per unit basis. (Round results to the nearest cent.) (5 Points)