Tamil Nadu Co. Ltd. is a manufacturing company having three production departments, A, B and C, and two service departments X and Y. The following is the budget for December 1985:

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

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