A factory has two service departments P and Q and three production departments A, B, and C. You are supplied with the following information:

Particulars	Total	Production Departments			Service Departments
		A	B	C	P	Q
	Rs	Rs	Rs	Rs	Rs	Rs
Rent	12,000	2,400	4,800	2,000	2,000	800
Electricity	4,000	800	2,000	500	400	300
Indirect labour	6,000	1,200	2,000	1,000	800	1,000
Depreciation of machinery	5,000	2,500	1,600	200	500	200
Sundries	4,500	910	2,143	847	300	300
Estimated working hours		1,000	2,000	1,400

Expenses of Service Departments P and Q are apportioned as under:

	A	B	C	P	Q
P	30%	40%	20%	-	10%
Q	10%	20%	50%	20%	-

You are required to show the apportionment of overheads under different methods of apportioning inter-service departments overheads and also to work-out the production hour rate recovery of overheads in departments A, B and C.