The following data were obtained from the books of a company for the half year ending on 30 June 1995:

The expenses for six months were: stores overhead—Rs 400; motive power—Rs 1,500; electric light—Rs 200; labour welfare—Rs 3,000; depreciation—Rs 6,000; repairs and maintenance—
Rs 1,200; general overhead—Rs 10,000; rent and taxes—Rs 600.

Prepare a primary distribution table for the departments.

Transcribed Image Text:

Production departments Service departments Particulars A B C X Y Direct wages (Rs) 7,000 6,000 5,000 1,000 1,000 Direct material (Rs) 3,000 2,500 2,000 1,500 1,000 Employees number 200 150 150 50 50 Electricity (KWH) 8,000 6,000 6,000 2,000 3,000 Light points number 10 15 15 5 5 Assets value (Rs) 50,000 30,000 20,000 10,000 10,000 Area occupied (square metres) 800 600 600 200 200