Kumaresh Ltd. has three production departments A, B and C and two service departments D and E. The following figures are extracted from the records of the company:

Apportion the cost to various departments on the most equitable basis by preparing a primary departmental distribution summary.

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Rs Rent and rates 5,000 Indirect wages 1,500 Depreciation of machinery 10,000 General lighting 600 Power 1,500 Sundries 10,000 The following further details are available: Total A B C DE Floor space (square feet) 10,000 2,000 2,500 3,000 2,00 500 Light points 60 10 15 20 10 5 Direct wages (Rs) 10,000 3,000 2,000 3,000 1,500 500 HP of machines 150 60 30 50 10 - Value of machinery (Rs) 2,50,000 60,000 80,000 1,00,000 5,000 5,000