A company has three production departments A, B and C and two service departments X and Y. The following information is available regarding various expenses:

The services of departments X and Y are used by the other departments in the following proportion:

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Power Rent Canteen Personnel department Time office Rs 2,400 Fire precaution service 4,200 Insurance on assets 3,000 Depreciation (10% of capital value) 3,000 1,000 Maintenance of buildings 2,400 We also have the following data: Area (square metres) KWH Number of workers (capital value) Assets (in lakh rupees) Rs 1,200 1,000 Production departments Service departments A B C Z 400 400 300 200 100 2,000 2,200 800 750 250 90 120 30 40 20 0.50 0.60 0.40 0.30 0.20