1. The New Enterprises Ltd has three production departments, A, B, C. and two service departments, D and E. The following figures are extracted from the records of the company: Rent and rates General lighting Indirect wages Power Depreciation of machinery Sundries Rs. 5,000 Rs. 600 Rs. 1,500 Rs. 1,500 Rs. 10,000 Rs. 10,000 The following further details are available: Total A B C D E Floor space (sq. ft) 10,000 2,000 2,500 3,000 2,000 500 Light point 60 10 15 20 10 5 Direct wages (Rs.) 10,000 3,000 2,000 3,000 1,500 500 H.P. of Machines 150 60 30 50 10 Machinery (Rs.) 250,000 60,000 80,000 100,000 5,000 5,000 Working hours 6,226 4028 4066 The expenses of D and E are allocated as follows: A B C D E D 20% 30% 40% 10% E 40% 20% 30% 10% What is the total cost of an article if its raw material cost is Rs. 50, labour cost Rs. 30, and it passes through departments A. B and C for 4, 5 and 3 hours respectively?