A manufacturing company has two production departments, X and Y, and three service departments, timekeeping, stores and maintenance. The departmental distribution summary showed the following expenses for January 1986:

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Production departments X Rs 36,000 Y Rs 24,000 Service departments Stores Rs 7,500 Timekeeping Rs 6,000 Rs 4,500 Maintenance Other information relating to these departments are as follows: Production departments Service departments Number of employees Number of store requisition Machine hours X Y Stores Timekeeping Maintenance 20 15 10 8 5 24 20 - 1,800 1,200 - - Apportion the cost of the service departments to Production departments X and Y.