12) In a factory there are two service departments S1 and 52 and three production departments P1, P2 and P3. In April 2021 the departmental expenses were: P1 1380 Departments P2 P3 2190 1290 S1 630 S2 510 Indirect Cost (Rs.) The service department expenses are allotted on a percentage basis as follows: Service P1 P2 P3 S1 S2 Deptt. Si 30 40 20 10 $2 10 20 50 20 Prepare a statement showing the distribution of two service Departments to the three production departments by: a) Simultaneous Equation Method b) Repeated Distribution Method