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Q.4. CTF Co has two service centres serving two production departments. Overheads costs apportioned to each department are as follows: Production Service Departments Centres P Q X Y $216,400 $78,800 $181,600 $47,200 It has been estimated that each service cost centre does work for the other cost centres in the following proportions: P Q X Y Stores 50% 30% 20% Canteen 45% 40% 15% 2 After the reapportionment of service cost centre costs has been carried out using a method that fully recognizes the reciprocal service arrangements in the factory, what is the total overhead for production cost centre mixing? (7 Marks)