2. Shakti Enterprises has three production departments (P, Q and R) and two service departments (S and T). From the following figure extracted from the records of the enterprise, prepare Departmental Overhead Distribution Summary: Indirect Materials Indirect Wages Rent, Rates and Taxes Electricity Power Lighting Depreciation on Building Depreciation on Machine Total Rs. 19,200 12,000 10,000 19,800 1,600 4,000 25,000 91.600 Items Direct Materials (Rs.) Direct Wages(Rs.) Floor area (sq. ft) H.P of Machines Value of Machinery(Rs.) Labour hours No. of light points Total 30,000 20,000 10,000 300 2,50,000 P Q 10,000 5,000 7,500 7,500 3,000 2,000 100 120 60,000 1,00,000 R 9,500 2,000 2,000 60 40,000 S 3,000 1,000 1,000 10 25,000 T 2,500 2,000 2,000 10 25,000 3,000 20 1,000 6 1,000 4 400 4 200 2 400 4 The expenses of service department and T are to be apportioned as follows: S 40% 30% S T 10% R 30% 30% 20% 40%