A company has three production departments A, B and C and two service departments, X and Y. The following data are extracted from the records of the company for a particular period. Sr. No. Particulars Amount Rs.) 01 Rent and Taxes 25,000 02 General lighting 3,000 03 Indirect Wages 7,500 04 Power 7,500 05 Depreciation of Machinery 50,000 06 Sundries 50,000 Additional Data Particulars Total Dept. A Dept. B Dept. c Dept. XDept. Y 15,000 10,000 15,000 7,500 2,500 Direct Wages (Rs.) 50,000 Horsepower of Machines 150 60 30 50 10 Cost of Machinery (Rs.) 12,50,000 3,00,000 4,00,000 5,00,000 25,000 25,000 Direct Wages (Rs.) 50,000 15,000 10,000 WICZ.15:53 15,000 1,JUU 2,500 Horsepower of Machines 150 60 30 50 10 Cost of Machinery (Rs.) 12,50,000 3,00,000 4,00,000 5,00,000 25,000 25,000 Production hrs worked 6226 4028 4066 10,000 2,000 2,500 3,000 2,000 500 Floor space (sq.mtrs) Lighting points (Nos.) 60 10 15 20 10 05 Service Departments Expenses Allocation: - Department B X (%) 20 30 40 Y 10 Y (%) 40 30 20 10 ou are required to prepare primary and secondary distribution summary