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| The Utopian Hotel is developing a cost accounting system. Initially it has been decided to create four cost centres： Residential and Catering deal directly with customers while Housekeeping and Maintenance are internal service cost centres. The management accountant has completed the initial overhead allocation and apportionment exercise and has derived the following total cost centre overheads.  Housekeeping works 70% for Residential and 30% for Catering, and Maintenance works 20% for Housekeeping, 30% for Catering and 50% for Residential. After the apportionment of the service cost centres the total overhead for the Residential cost centre will be：(2 marks) A $96,838 B $113,330 C $79,792 D $135,318 |