Amit Company has five departments of which P, N, R and S are producing departments and T is a service department. The actual costs for a period are as follows:

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Repairs Rent Depreciation Supervision Insurance Employer's liability of employees' insurance Light The following data are also available for the five departments: Rs 2,000 2,500 1,200 4,000 1,500 600 1,800 Department P Department N Department R Department S Department T Area (square feet) 140 120 110 90 40 Number of workers 25 20 10 10 5 Total wages (Rs) 10,000 8,000 5,000 5,000 2,000 Value of plant (Rs) 20,000 18,000 16,000 10,000 6,000 Value of stock (Rs) 15,000 10,000 5,000 2,000 Apportion the costs to the various departments on an equitable basis.