PH Ltd. is a manufacturing company having the production departments A, B and C and two service departments X and Y. The following is the budget for December:

A technical assessment for the apportionment of expenses of service departments is as follows:

Transcribed Image Text:

Total A B C X Y Direct material (Rs) Direct wages (Rs) 1,000 2,000 4,000 2,000 1,000 5,000 2,000 8,000 1,000 2,000 Factory rent (Rs) 4,000 Power (Rs) 2,500 Depreciation (Rs) 1,000 Other overheads (Rs) 9,000 Additional information: Area (square feet) Capital value of assets (in lakh rupees) Machine hours HP of machines 1,000 2,000 4,000 1,000 5540 500 250 500 250 500 20 40 20 10 10 1,000 50 40 20 15 25