b$)$ The following overheads are available for a cement manufacturing company

Production departments Service departments

A B $12$

Apportioned and allocated overheads $5000800020005000$

The service department overheads are apportioned to production departments as follows:

Production departments Service departments

A B $12$

Service department $140\%50\%-10\%$

Service department $235\%45\%20\%-$

Required

Re$-$apportion the service department overheads to production departments using:

a$)$ Elimination method

b$)$ Direct method

c$)$ Repeated distribution method

d$)$ Simultaneous equation method