X Ltd has three production departments A, B and C and two service departments D and E. The following fi gures are extracted from the records of the company:

The following further details are available:

You are required to apportion the costs to various departments on the most equitable basis by preparing a primary distribution summary.

Transcribed Image Text:

Rs. Rent and rates 10,000 Indirect wages 3,000 Depreciation of machinery 20,000 General lighting 1,200 Power 3,000 Sundries 20,000