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The following extract of information is available concerning the four cost centres of EG Limited. Production cost centres Service cost centre Machinery Finishing Packing Canteen Number of direct employees 7 6 2 — Number of indirect employees 3 2 1 4 Overhead allocated and apportioned $28,500 $18,300 $8,960 $8,400 The overhead cost of the canteen is to be re-apportioned to the production cost centres on the basis of the number of employees ini each production cost centre. After the re-apportioned, the total overhead cost of the packing department, to the nearest $, will be