D Illustration 5.4. Calculate the overheads applicable to production department A and B. There are als two service departments X and Y. X renders service worth Rs. 12,000 to Y and balance to A and B as 3:29 renders service to A and B as 9 : 1. A B Floor space (sq. feet) 5,000 4,000 1,000 2.000 Assets ( Rs. in lacs) 10 5 3 H.P. of machines 1.000 500 400 Number of workers 100 50 50 Light points 50 30 20 Expenses are: Rs. Depreciation 1.90.000 Rent, rates, etc. 36.000 Insurance 15.200 Power 20.000 Canteen expenses 10.800 Electricity 4.800 (BCom Madini 1 100 25 20 Solution