A company has three production departments and two service departments. The distribution summary of overheads is as follows:

Production departments

Service departments

Rs

Rs

A

9000

P

702

B

6000

Q

900

C

3000

The expenses of service departments are charged on a percentage basis as follows:

A

B

C

P

Q

P

20%

40%

30%

10%

Q

40%

20%

20%

20%

Apportion the expenses of service departments on the basis of the repeated distribution method.