Shown below are next year's budgeted production data and operating costs for SUNSET plc, a company that manufactures three products and has two production departments and two service departments: Product Product Product DX-1A DX-18 DX-1C Production (in units) 8,400 13,800 3,400 Prime cost of production: Direct materials ([ per unit) 22 28 34 Direct labour Assembly ([ per unit) 12 8 4 Finishing ([ per unit) 24 6 42 Machine hours per unit 12 8 Production Service Departments Departments Equipment Assembly Finishing Maintenance Department Department Canteen Department Total Budgeted overheads ([): Allocated overheads 55,320 38,940 33,200 53,300 180,760 Rent, rates, heat and light 34,000 Depreciation and insurance of equipment 50,000 Additional data: Gross book value of equipment (E) 300,000 150,000 60,000 90,000 Number of employees 36 28 8 8 Floor space occupied (square meters) 7,200 2,800 2,000 1,600 It has been estimated that 65% of the Equipment Maintenance Department's costs are incurred in servicing the Assembly Department and the remaining 35% incurred servicing the Finishing Department. Required: a) Allocate the production overhead costs over the two production departments and the service departments