Mathematics · Cost Accounting

An accountant is using the repeated distribution method to reapportion service department costs. Production overheads initially allocated are $60,000 for Department 1, $80,000 for Department 2, $20,000 for Service X, and $10,000 for Service Y. In the first round, Service X costs are reapportioned ($8,000 to Dept 1, $10,000 to Dept 2, $2,000 to Service Y). Next, Service Y costs (totaling $12,000) are reapportioned ($7,200 to Dept 1, $4,200 to Dept 2, $600 to Service X). What is the total production overhead for Production Department 1 after the remaining reapportionment of the $600 now in Service Department X (assuming the same apportionment ratios of 40% to Dept 1, 50% to Dept 2, and 10% to Service Y)?