Ellard limited manufactures and sell box files. Ellard ltd has five (5) departments, two production and three service departments. The books of Ellard ltd shows the following total overheads for the five departments after apportionment were as follow:

	BWP
Production departments
Production Department X	41,580
Production Department Y	56,890
Service Departments
Stores Departments	15,902
Maintenance Departments	7,486
Canteen departments	23,540

The following additional information has also been provided:

	Production Department X	Production Department Y	Stores Departments	Maintenance Departments	Canteen departments
Number of employees	30	40	20	10	20
Hours of maintenance	350	150	300	200	0
Area Occupied	450	175	90	50	25
Machinery value (BWP'000)	250	165	90	100	0
Number of requestions	480	420
Machine hours	7,500	1,100
Direct labour hours	4,600	5,900

Required:

Using the above information, you are re-apportioning of the fixed overheads from service department to both service and production departments (where applicable), using the most appropriate basis. (Use the stepdown method)