The following data were obtained from the books of a company for the half year ending on 30 June 1995:
|
Particulars |
Production departments |
Service departments |
|||
|
A |
B |
C |
X |
Y |
|
|
Direct wages (Rs) |
7,000 |
6,000 |
5,000 |
1,000 |
1,000 |
|
Direct material (RS) |
3,000 |
2,500 |
2,000 |
1,500 |
1,000 |
|
Employees number |
200 |
150 |
150 |
50 |
50 |
|
Ekarkity (KWH) |
8,000 |
6,000 |
4000 |
2,000 |
3,000 |
|
Light points number |
10 |
15 |
15 |
5 |
5 |
|
Assets value (Rs) |
50,030 |
30,000 |
20,000 |
10,000 |
10,000 |
|
Area occupied (square metres) |
800 |
600 |
600 |
200 |
200 |
The expenses for six months were: stores overhead—Rs 400; motive power—Rs 1,500; electric light—Rs 200; labour welfare—Rs 3,000; depreciation—Rs 6,000; repairs and maintenance—Rs 1,200; general overhead—Rs 10,000; rent and taxes—Rs 600. Prepare a primary distribution table for the departments.