Using the direct approach for allocation, allocate the overheads of the three nonrevenue centers to revenue centers. find the total cost for CCU and for Pharmacy. Use excel and share formulas please!

Cost Centers Nonrevenue Centers Transport House Keeping Laundry Revenue Centers CCU Pharmacy House Transport Laundry Keeping Direct Costs (% trips) Square fee(% Pounds) 50,000 5% 10% 50,000 10% 25% 65,000 15% 65% 600,000 55% 25% 20% 450,000 20% 5% 45%