Tamil Nadu Co. Ltd. is a manufacturing company having three production departments, A, B and C, and two service departments X and Y. The following is the budget for December 1985:

Total

A

B

C

X

Y

Direct material(Rs)

1,000

2,000

4,000

2,000

1,000

Direct wages (Rs)

5,000

2,000

8,000

1,000

2,000

Factory rent (Rs)

4,000

Power

2,500

Depredation (RS)

1,000

Other overheads

9,000

Additional information:

Area (square feet)

500

250

500

250

SOO

Capital value of assets
(In lakh rupees)

20

40

20

10

10

Machine hours

1,000

2,000

4000

1,000

1,000

HP of machine

50

40

20

15

25

A technical assessment for the apportionment of expenses of service departments is as follows:

Service department X

45%

15%

30%

10%

Service department Y

60%

35%

5%

You are required to prepare the following:

(a) Statement showing distribution of overheads to various departments.