Hello Bárbara,
Using the the rates given for Mixer and Oven you would be able to get to the full costs allocated to Cleaning - 4 200€
But these costs already include whatever amount was allocated from Maintenance to Cleaning, and you want to find the costs directly allocated to cleaning. Maintenance had given 100h to Cleaning - therefore, if you were able to find the rate for Maintenance before (10.05€/Lh), you just need to discount the part that Maintenance gave to Cleaning in order to find the directly assigned overheads.
Therefore, 4 200€ - 100*10,05€ = 3 195€
Good study!
Using the the rates given for Mixer and Oven you would be able to get to the full costs allocated to Cleaning - 4 200€
But these costs already include whatever amount was allocated from Maintenance to Cleaning, and you want to find the costs directly allocated to cleaning. Maintenance had given 100h to Cleaning - therefore, if you were able to find the rate for Maintenance before (10.05€/Lh), you just need to discount the part that Maintenance gave to Cleaning in order to find the directly assigned overheads.
Therefore, 4 200€ - 100*10,05€ = 3 195€
Good study!