QUESTION THREE Human Resources (H.R.), Data Processing (D.P.), and Risk Management (R.M.) provide services to the Machining and Assembly production departments, and in some cases, the service departments also provide services to each other. The following information is provided: Servic e Dept % of services provided by the service department listed at left to: H.R. D.P. R.M. Machining Assembly H.R. -- 20% 10% 40% 30% D.P. 8% -- 7% 30% 55% R.M. -- -- -- 50% 50% Total cost allocated Sh H.R. 80,000 D.P. 120,000 3 R.M. Machining Assembly 40,000 460,000 600,000 1,300,000 The amounts in the far left column are the costs incurred by each service department. Any services that a department provides to itself are ignored, so the intersection of the row and column for each service department shows zero Required: Apportion the production overhead costs of the service cost centres to the production cost centres using either the repeated distribution method or the algebraic method (25 marks)