2. The overhead expenses recorded in the books of a manufacturing company for the year ended 31st March 2014 are given below: Production Departments Service Departments Total Machine shop Packing General plant Maintenance Rs. Rs. Rs. Rs. Indirect labour 29,300 8,000 6,000 4,000 11,300 Maintenance materials 10,040 3,600 1,400 2,040 3,000 Miscellaneous supplies 3,500 800 2000 300 400 Supervisor's salary 8,000 8,000 Cost and payroll salaries 20,000 20,000 Power 16,000 Rent 24,000 Heat and fuel 12,000 Insurance 2,000 Depreciation 200,000 324,840 12.400 9.400 34,340 14,700 The following data are also available: Floor space Radiator No. of Value of Machinery (sq. ft) section employees asset (Rs.) hours Machine shop 1000 90 40 64,000 3,500 Packing 400 180 20 20,000 500 General plant 200 60 6 1,000 Maintenance & stores 800 120 10 15,000 1,000 2.400 450 76 100,000 5.000 Expenses charged to the maintenance are to be distributed to other departments by following percentages: Machine shop 50% Packing 20% General Plant 30% General plant overheads are to be distributed on the basis of number of employees. Show the distribution of overheads to the production and service departments and determine the amounts of production departments, overheads after re distribution. Carry through 2 cycles.