Given the following infromation of a company with three production departments and two service departments : \begin{tabular}{c|r} \hline PRODUCTION DEPARTMENTS & Amount () \\ \( X \) & 9,200 \\ \( Y \) & 7,700 \\ \( Z \) & 8,300 \\ \hline SERVICE DEPARTMENTS & Amount () \\ \( P \) & 6,210 \\ \( Q \) & 5,355 \\ \hline \end{tabular}

The percentage charged from the service departments are given below : \begin{tabular}{c|ccc|cc} \begin{tabular}{c} SERVICE \\ DEPARTMENTS \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{c} PRODUCTION \\ DEPARTMENTS \end{tabular}} & \multicolumn{2}{c}{\begin{tabular}{c} SERVICE \\ DEPARTMENTS \end{tabular}} \\ \cline { 2 - 6 } & \( X \) & \( Y \) & \( Z \) & \( P \) & \( Q \) \\ \hline\( P \) & 34 & 26 & 25 & - & 15 \\ \( Q \) & 32 & 28 & 28 & 12 & - \\ \hline \end{tabular}

You are required to prepare statement showing apportionment of expenses of the two service departments to the production departments using - (i) repeated distribution method; (ii) simultaneous equation. 14