A company has three production departments, A, B and C, and a service department, S. The overhead costs incurred during a particular for week costing period were:

Indirect wages and salaries $ $

Dept A 4,000

Dept B 3,000

Dept C 3,500

Dept S 2, 500 13,000

National insurance 780

Rent and rates 600

Repairs to plant and machinery 600

Depreciation of plant and machinery 450

Heating and lighting 300

Power 560

Insurance of plant and machinery 350

Medical costs 20

The following information is also available:

Dept A Dept B Dept C Dept S

Area in square feet 10,000 8,000 7,000 5,000

Number of employees 20 12 15 13

Book value of plant and machine $10, 000 $12,000 $6,000 $2,000

Horse power of machines 120 95 55 10

Required:

1. Carry out the allocation and apportionment of overhead to the four departments.