A company has four departments of which L, M and N are production departments and K is a service department. Cost of the department K is apportioned on the basis of wages paid. The costs for the year 2019 were: Rs. Rent 21,000 Repairs to plant 1,26,000 Depreciation of plant 9,450 Light and power 2,100 Supervision etc 31,500 Repairs to building 8,400

The following information about departments is available and is used as a basis for distribution:

Departments Area No. of employees Wages paid Value of plant (Sq.metres) (Rs.) (Rs.) L 1,500 20 1,26,000 3,15,000 M 1,100 55 84,000 1,89,000 N 900 10 63,000 1,26,000 K 500 5 42,000 -