1 2 The total departmental expenses of ABC CO. LTD are as follows: Service Departments Production Departments X 1600 Service Departmensts service transfers Y 1400 20% 40% Z 1000 X Production Departments 40% 20% 1 468 Y Z 30% 20% 2 600 Service Departments 1 11 20% 2 10% Prepare a statement showing distribution of service department overheads under the reciprocal method method.