A manufacturing concern has three production departments and two service departments. In July 1990, the departmental expenses were as follows:

Rs

Production departments

A

16,000

B

13,000

C

14,000

Service departments

X

4,000

Y

6,000

The expenses of service departments are charged on a percentage basis, viz,

A

B

C

X

Y

Expenses of department E

20%

25%

35%

20%

Expenses of department F

25%

25%

40%

10%

Prepare a statement of secondary distribution under repeated distribution method.