You are supplied the following information and required to prepare secondary distribution summary under the trial and error method. Overhead as per primary distribution:

Rs

Production departments

A

9,500

B

15,000

C

7,000

Service departments

X

12,000

Y

10,000

The service department expenses are allocated as follows:

A

B

C

X

X

30%

20%

30%

Y

40%

30%

20%

10%