A company has three production departments and two service departments, and for a period the departmental distribution summary has the following totals:

Prepare a statement showing the apportionment of expenses of the two service departments to the production departments.

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Production departments Rs ABC C Service departments X Y 8,000 7,000 5,000 2,340 3,000 The expenses of service departments are charged on a percentage basis as follows: Departments X Y A B C XY 30% 40% 20% - 10% 30% 25% 25% 20%