A company has two production departments: processing and assembly. It also has three service departments: heat, maintenance, and steam. The service departments provide services to the production departments and to each other. The costs of providing these services are apportioned to the production departments on the basis indicated below.

Department	Total costs (Sh)	Basis of apportionment
Heat	90,0000	Floor area
Maintenance	300,000	Hours worked
Steam	240,000	Units consumed

During the last year, the services provided to the production departments were;

From/To	Heat	Maintenance	Steam	Processing	Assembly
Heat (Square feet)	-	5,000	5,000	40,000	50,000
Maintenance (hours)	3,000	-	4,500	7,500	15,000
Steam (units)	192,000	48,000	-	480,000	240,000

Required:

Re-apportion the service departments' costs to the production departments, using the following methods;

(i) elimination method,

(ii) reciprocal method