$1.$ Sashay enterprises Ltd$.,$ has provided you with the following information for the period ending on March $312011$:

Production deptt. Service deptt.

X Y Z P Q

Direct wages $($Rs$)3000045000600001500030000$

Direct material $($Rs$)1500030000300002200022500$

Staffs $($No$.)150022502250750750$

Electricity $($kwh$)60004500300015001500$

Asset value $($Rs$)6000040000300001000010000$

Light points $1016464$

Area $($sq$.$yds$.)150250505050$

The expenses for the period were:

Rs$.$ Rs$.$

Power $1100$ Lighting $200$

Stores overhead $800$ Welfare of staff $3000$

Depreciation $30000$ Repairs $6000$

General overheads $12000$ Rent and taxes $550$

Allocate the Indirect expenses to the three production departments. Allocate the cost of service department $($P$)$ using the ratio of direct wages and that of service department $($Q$)$ based on Area.