GHS has commenced the preparation of its fixed production overhead budget for year 2 and has identified the following costs: $000 Machining 600 Assembly 250 Finishing 150 Stores 100 Maintenance 80 1,180 The Stores and Maintenance departments are production service departments. An analysis of the services they provide indicates that their costs should be apportioned as follows: Machining Assembly Finishing Stores Maintenance Stores 40% 30% 20% – 10% Maintenance 55% 20% 20% 5% – After the apportionment of the service department costs, the total overheads of the production departments will be (to the nearest $500) $ Machining Assembly Finishing