2- X, Y and Z have two production departments and three service departments. Expenses incurred for these departments and other available information is given below.(1.5 marks) Service Service Prod. Dept. Prod. Dept. Dept. Service Dept. Particulars Dept. Power Maintenance Personnel 1,50,000 20,000 48,000 40,000 As per Primary 1,20,000 Distribution Allocation Basis Maintenance 80 Hours KWH Consumed 4 Number of 20 40 NI Employees Allocate the cost of service departments to the production departments