A factory has three service departments L, M and N and two production departments X and Y. The following are the expenses allocated and apportioned to the departments as per the primary distribution summary:

Note: While doing a sum under the step method, the service departments that service the largest number of other departments should be written first. For example, in the aforementioned case, department L serves four other departments. Similarly, the remaining service departments should be written in the order of number of other departments served. Finally, the production departments are written one by one.
Hint: Apportion time-booking expenses to other departments in the ratio of number of employees.

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X M N Rs 10,000 Rs 8,000 Rs 12,000 Rs 30,000 Y Rs 40,000 The following additional information is also available on the basis of a detailed analysis: Service departments L L's service used M's service used - N's service used Production departments M N Y 20% 30% 30% 20% 40% 30% 30% 60% 40% Prepare a statement showing the apportionment of service department overheads under the step method.