A factory has three departments (P1, P2 and P3) and two service departments (S1 and S2). Budgeted overheads for the following year have been allocated/apportioned by the cost department among the five departments. The secondary distribution of service department overheads is pending and the following details are given:

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Overheads apportioned/ Department P P P. 55 allocated Rs 48,000 Rs 1,12,000 Rs 52,000 Rs 16,000 Rs 24,000 Estimated levels of activity 5,000 labour hours 12,000 machine hours 6,000 labour hours Apportionment of service department costs P, (20%), P (40%), P (20%), S (20%) P, (10%), P (60%), P, (20%), S, (10%)