Progressive Company Ltd. manufactures three products A, B and C and sells directly through their own sales force in three zones X, Y, Z. The overall control of distribution and sales is taken care of at the headquarters, responsible also for sales promotion.

You are presented with the following data for the year ended 31 March 2010.

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Direct selling and distribution Sales (Rs.) expenses Zone X: Product A 1,50,000 10,200 Product B 1,00,000 10,500 Product C 50,000 5,300 3,00,000 26,000 Zone Y: Product A 2,00,000 14,200 Product B 2,00,000 18,800 Product C 1,00,000 10,500 5,00,000 43,500 Zone Z: Product A 50,000 4,200 Product B 40,000 3,400 Product C 1,10,000 14,400 2,00,000 22,000 Selling and sales promotion expenses at the headquarters are: Selling expenses Rs. 18,000 Administration expenses Rs. 20,000 Other expenses Rs. 24,000 While Advertisement expenses are allocated to zones and production on the basis of sales, the other two types of expenses are allocated equally to zones and products.