A company has three production departments and two service departments. Distribution summary of overheads is as follows: (4 +4=8 marks)

Production Departments	Rs.
A	9,066.67
B	9,800.00
C	8,533.33
Service Departments
X	6,000.00
Y	2,000.00

The expenses of service departments are charged on a percentage basis which is as follows:

	A	B	C	X	Y
X Dept	40%	30%	20%		10%
Y Dept	30%	30%	20%	20%

Apportion the cost of Service Departments by using the following two methods of apportionment.

1. Repeated Distribution
2. Trial & Error method