Spirit Bakery usually has a good return on investment (ROI). Last year the profits fell, and the managing director thinks the entity should restructure the current pricing strategy based on markup. The production manager howeve believes the problems may be attributed to an inappropriate costing system where overheads were not properly absorbed into the final product. The production manager thinks that other utilities are to be apportioned using floor area and the service departments provide support to the production as well as the other service departments. The estimated overhead costs for the entity for December 2022 are as follows: Budgeted Overheads Plant depreciation \$1,750,000 Plant insurance $1,800,000 Power $3,250,000