A company has four departments. The following are the expenses recorded for a period of three months:

Rs

Rs

Rent

1000

Supervision

1500

Repairs

600

Insurance of plant

500

Depreciation

450

Employees insurance

150

Light

100

Power

900

The following data are also available:

Departments

A

B

C

D

Aria (square feet)

75

55

45

25

Total wages(Rs)

4000

3000

2000

1000

Number of worker

12

8

6

4

Value of plant(Rs)

12000

9000

6000

3000