Find the cost of each unit of production of the service department from the following data for a year:

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Service Department Steam Water Production 18,000 MT 7,00,000 CM Power 30,00,000 KWH Rs. Rs. Rs. Direct materials 2,50,000 2,00,000 50,000 Direct labour 1,00,000 1,90,000 1,50,000 Direct expenses 1,60,000 1,24,000 1,20,000 Overheads 1,74,240 1,58,000 2,72,000 Steam 10,000 MT Water Power 56,000CM [KWH] 1,05,000 CM 1,46,0004,20,000 80,000