XYZ Ltd. has three production departments and two service departments. The estimated fi gures for a certain period are as follows:

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Further details: Rs. Lighting & Electricity 20,000 Rent, rates and taxes 1,00,000 Power 10,000 Wages of store staff 20,000 Depreciation of machinery 30,000 Insurance premium 20,000 2,00,000 Production Departments Service Departments Particulars Y Z 1 Stores 2 Wattage 5,000 2,000 1,000 1,000 1,000 Floor area (sq. ft) 20,000 10,000 10,000 5,000 5,000 Horse power of machine 2,000 1,000 1,200 800 Capital value of machine (Rs.) 1,00,000 80,000 60,000 40,000 20,000 Capital value of fixed assets(Rs.) 1,20,000 1,00,000 80,000 60,000 40,000 No. of employees 120 80 66 Value of materials used (Rs.) 12,000 10,000 8,000 6,000 You are required to apportion the cost to production-cost centres using the step method.