s$8$ A company has two production cost centres and two service cost centres. Production overheads have already been allocated and apportioned to the production cost centres with overheads of $$400000$ for cost centre $H$ and $$200000$ for cost centre K$.$ Now the service cost centre costs are to be re$-$apportioned to the production cost centres. The details are as follows

Service cost Centre $P$

$\%$ overhead apportioned to production cost centre $H\%$ overhead apportioned to production cost centre $K$ Allocated and apportioned overhead

Service cost

Centre $Q$

$60\%$

$40\%$

$$160000$

What is the total re$-$apportionment to production cosi centre $H?$

$\backslash$table$[[$A$,[,$$$121000$