From the following information, work out the production hour rate of recovery of overheads in departments A, B and C:

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Production departments Service departments Particulars Total A B D E Rent (Rs) Electricity 1,000 200 400 150 150 100 200 50 80 30 20 20 Fire insurance (Rs) 400 80 160 60 60 40 Plant depreciation (Rs) 4,000 1,000 1,500 1,000 300 200 Transport (Rs) 400 50 50 50 100 150 Estimated working hours 1,000 2,500 1,800 The expenses of service departments D and E are apportioned as follows: A B C D E D 30% 40% 20% - 10% E 10% 20% 50% 20%