19 From the following information work out the production hour rate of recovery of overheads in Departments A, B and C. Total Production Departments Service Departments Rs. A Rs. B Rs. Rs. D Rs. E Rs. 60 300 Rent 200 400 150 150 1,000 100 Electricity 200 50 80 30 20 20 Fire Insurance 400 80 160 60 40 Plant depreciation 4,000 1,000 1,500 1,000 200 Transport 400 50 50 50 100 150 Estima ted working hours 1,000 2,500 1,800 Expenses of the Service departments D and E are apportioned as under A B D E D 30% 40% 20% 10% E 10% 20% 50% 20% 19 From the following information work out the production hour rate of recovery of overheads in Departments A, B and C. Total Production Departments Service Departments Rs. A Rs. B Rs. Rs. D Rs. E Rs. 60 300 Rent 200 400 150 150 1,000 100 Electricity 200 50 80 30 20 20 Fire Insurance 400 80 160 60 40 Plant depreciation 4,000 1,000 1,500 1,000 200 Transport 400 50 50 50 100 150 Estima ted working hours 1,000 2,500 1,800 Expenses of the Service departments D and E are apportioned as under A B D E D 30% 40% 20% 10% E 10% 20% 50% 20%