A company has three production departments and two service departments. Distribution summary of overheads is as follows: Production Departments : A 13,600 B 14,700 312,800 Service Departments : X 9,000 Y 3,000 The expenses of service departments are charged on a percentage basis which is as follows: A B X Y X Dept. 40% 30% 20% 10% Y Dept. 30% 30% 20% 20% Apportion the expenses of Service Departments by using the Repeated distribution method