been collected for the three monthly period ending 31st December, 10 In a light engineering factory, the following particulars have 1978. Compute the departmental overhead rates for each of the productido department assuming that overheads are recovered as a percentage of direct wages. Production Departments Srvice Departments A B D E Direct Wages Rs. 2,000 3,000 4,000 1,000 2,000 Direct Materials Rs. 1,000 2,000 2,000 1,500 1,500 Siaff Nos. 100 150 150 50 50 Electricity Kwh. 4,000 3,000 2,000 1,000 1,000 Light points Nos. 10 16 4 6 4 Asset Value Rs. 60,000 40,000 30,000 10,000 10,000 Area occupied sq. yds. 150 250 50 50 50