Harsha Ltd$.,$ has three production departments and two service departments. The particulars of expenses of the respective departments are as follows ;

$\backslash$table$[[\backslash$table$[[$Production$],[$Departments$]],\backslash$table$[[$Service$],[$Departments$]]],[$A$-$Rs$.800,$D$-$Rs$.234],[$B$-$Rs$.700,$E$-$Rs$.300],[$C$-$Rs$.500,$Total Rs$.534],[$Total Rs$.2,000,]]$

The expenses of the service departments are charged on a percentage basis as follows:

$\backslash$table$[[,$Production depts.,Service depts.,$],[,$A$,$B$,$C$,$D$,$E$],[$D$,20\%,40\%,30\%,-,10\%$