The following extract of information is available concerning the four cost centres of AB Limited:The overhead cost of the cafeteria department is to be re-allocated to the production cost centres on the basis of the number of employees in each production cost centre. After the re-apportionment, the total overhead cost of the packing department, to the nearest $, will be:

Number of direct employees Number of indirect employees Overhead cost Production cost centres Machinery Finishing Packing 7 6 2 3 2 1 $28,500 $18,300 $8,960 Service cost centre Cafeteria 1 4 $8,400