The company manufactures three products in two successive production departments: Machine shop and Assembly; it also has service department Canteen. For each type of product, expected production data and variable costs are shown in the table below.

		Product X	Product Y	Product Z
Production and sales (units)		4200	6900	700
Variable costs:	Direct material (per unit)	6	7	8
	Direct wages (per unit)	8	6	4
Selling price (per unit)		30	30	35
Direct labour hours (per unit)		4	3	2

Fixed overheads expected in the next year and additional data about cost centres are as follows:

	Machine shop	Assembly	Canteen	Total company
Fixed overheads	72,480	47,030	40,000	159,510
Number of employees	14	18	8	40
Floor space (sq metres)	3600	1400	1000	6000

Compute the safety margin in euros for the whole company. Safety margin (in )=? Reallocate costs from service department to operating departments using number of employees as the allocation base. Fill in the cost after reallocation for the Machine shop centre and Assembly. Costs of Machine shop after reallocation (in )=? Costs of Assembly after reallocation (in )=? Calculate a labour hour overhead rate for the Machine shop (after reallocation of service department). Labour hour overhead rate for Machine shop (in /labour hour)=? Labour hour overhead rate for Assembly (in /labour hour)=