Bring the steps (below the task), that are necessary to calculate the full cost by allocating overheads on a cost centre basis, into the correct order.

1.) Allocate cost-centre specific overheads to the respective cost centres 2.) ? 3.) Sum up the allocated and apportioned overheads for each cost centre (product AND service cost centres), to get the overheads for each cost centre 4.) ? 5.) Add the reapportioned amount to the previously allocated & apportioned overheads, to get the total amount of overheads for each product cost centre 6.) ? 7.) ? 8.) Assign direct costs directly to the job (direct material required + direct labour hours * labour rate per hour) 9.) ? 10.) ?

Find an appropriate allocation basis for each product cost centre

Apportion overheads, that are shared between more cost centres, to the respective cost centres

Reapportion the service cost centres' overheads to the product cost centres

Calculate an overhead absorption rate for each product cost centre

Allocate the overheads to the job according to the calculated OARs for each product cost centre

Sum up assigned direct costs and allocated indirect costs to get the full cost for that job