Jane moved into a flat with two other students. the rent was £540 per month altogether and the council tax worked at £216 each per year.

gas and electricity charges are as follows:

gas
cost per unit = 27.2 pence
standing charge (per quarter) = £12.40

electricity
cost per unit = 7.1 pence
standing charge (per quarter) = £9.10

their meter readings were :

gas
oct 1 = 9586
dec 31 = 9873

electricity
oct 1 = 3187
dec 31 = 3542

the telephone bill for the first quarter showed that 906 units had been used at 5 pence per unit (including VAT)

assuming that all bills are shared equally, how much did jane's first 3 months in the flat cost her?

show your working.