overhead anaylysis, Cost Accounting

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the annual overhead costs for abc ltd which has 3 production centeres and 2 service centers are as follows. indirect wages & supervision X 2million Y 2million 3 production departments: assembly 3.5million, stores 2.1million general factory 1.810million. indirect materials
x 500000
y 805000
assembly 105000
Stores 0
General factory 400000

lighting and heating 1.5million
property taxes 2million
Insurance 300000
depreciation 750000
insurance of buildings 500000
salaries of works management 400000

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