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 Maintenance Dept. Power Personnel 1,50,000 48,000 40,000 As per Primary 1,20,000 Distribution Allocation Basis Maintenance 80 Hours KWH Consumed 4 Number of Employees Allocate the cost of service departments to the production departments