The overhead of a company are coded using 5 digit coding system, an extract from which is as follow Cost Centre Code No Types of expense Code No. Production Dept. A 30 Indirect materials 601 Production Dept. B 31 Indirect labour cost 602 Production Dept. C 32 Maintenance materials 603 Service Dept. X 40 Machine hire costs 604 Service Dept. Y 41 Depreciation of machine 605 The coding for the depreciation of machine of production Dept. C is 32605 Which is the coding for the indirect labour cost incurred in service Dept. Y?