The costs allocated to each cost center are as follows: Cost Centers/Costs Production Department Service Department A B Y Total Cost 40.000 45.000 55.000 8.000 7.160 155.500 Total of Primary Distribution There is a reciprocal relationship between cost centers. X Service Cost center based on the number of workers, Y Service Cost center will be apportioned on the base of m2. B X Y Number of Workers m2 A 152 4.500 114 1.350 76 2.700 20 450 38 300 Total 400 9.300 a) Calculate the benefits received from each service department. (5 p.) b) Calculate the X Service Center's total cost subject to re-distribution. (5 p.) c) Calculate the Y Service Center's total cost subject to re-distribution. (5 p.) d) Re-allocate the cost of service cost centers (5 p.) www