Wexford plc manufactures highquality wooden toys. Production variesfrom long runs of popular models to short runs of specifically producedexpensive toys. The factory is dividedinto five cost centres for analysis purposes:

Production: Cutting, Assembly, Finishing

Service: Design, Stores.

The company’s system for dealingwith budgeted factory overheads is as follows:

(i)Where possible budgeted overheadsare allocated to the five cost centres above. Any costs which cannot bedirectly allocated to cost centres are allocated to an overall Factory costcentre and apportioned to the five cost centres according to floor area;

(ii) Budgeted stores overheads are apportionedto the other four cost centres according to the value of materialsrequisitions;

(iii) Budgeted design overheads are apportionedto the production cost centres in equal proportions;

(iv) Productionoverheads are charged to production runs on the basis of machine hours in eachof the three production cost centres.

Budgeted data for the year ending31 December 20×2.