The following additional information has been supplied: Manufacturing Finishing Packaging Maintenance Stores Quality control Annual overheads 3,600,000 2,400,000 1,800,000 900,000 750,000 600,000 % Usage of service departments Manufacturing Finishing Packaging Maintenance Stores 40% 30% 25% 30% 30% Maintenance Stores Quality control 25% 20% 20% 0% 0% 10% 0% Quality control 0% 20% 0% 50% 0% 0% (c) If the overheads allocated to the three service departments are reallocated to the three production departments on the basis of usage. Using the information provided in the tables above about the annual overheads and usage of each service by the production and other service departments, reallocate the service overheads to determine the total overheads after reallocation for each of the three production departments. (22 marks)