X, Y and Z has two production departments and three service departments. Expenses incurred for these departments and other available information is given below.
Particulars |
Prod. Dept. A |
Prod. Dept. B |
Service Dept. Maintenance |
Service Dept. Power |
Service Dept. Personnel |
As per Primary Distribution |
1,20,000 |
1,50,000 |
20,000 |
48,000 |
40,000 |
Allocation Basis |
|
|
|
|
|
Maintenance Hours |
80 |
20 |
— |
40 |
20 |
KWH Consumed |
4 |
16 |
2 |
— |
2 |
Number of employees |
60 |
30 |
30 |
18 |
|
llocate the cost of service departments to the production departments.