See 18-2 and solve

blem 18-2. The adjusted trial balance of Ryan Corporation includes the following overhead costs that are to be distributed before the books are closed to its three cost centers: A, B, and C. Furniture and Fixtures Building Machinery and Equipment Total $40,000 23,800 Putih 184 $3,000 5800 $20,000 Heat, light, power Depreciation Insurance: Inventories Other Repairs Telephone expense 60 200 2,210 5,900 1,800 $73,910 1,300 4,000 850 1,900 Data used for cost distribution follow: Cost Center Cubic feet Square feet of floor space Number of telephone extensions 600,000 48,000 9 200,000 6,000 27 200,000 6,000 Three-fourths of the furniture and fixtures are in Cost Center B and one-fourth is in Cost Center C. Half of the inventory is in Cost Center A and half is in Cost Center ssume that all building costs except utilities are allocated on the basis of floor space. Utilities are allocated based on cubic feet. All machinery and equipment are in Cost Center A. hollen 1855. Required: Calculate the amount of cost to be allocated to each cost center