The costs allocated to each cost center are as follows:

Cost Centers/Costs	Production Department			Service Department
	A	B	C	X	Y	Total Cost
Total of Primary Distribution	40.000	45.000	55.000	8.000	7.160	155.500

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.

	A	B	C	X	Y	Total
Number of Workers	152	114	76	20	38	400
m2	4.500	1.350	2.700	450	300	9.300

1. Calculate the benefits received from each service department.
2. Calculate the X Service Centers total cost subject to re-distribution.
3. Calculate the Y Service Centers total cost subject to re-distribution.

d.Re-allocate the cost of service cost centers