ILLUSTRATION $1$

XL Ltd$.$ has three production departments and four service departments. The expenses for these departments as per Primary Distribution Summary are as follows:

$\backslash$table$[[$Production Departments:,$(),($i$)],[$Dept$.-$A$,30,00,000,],[$Dept$.-$B$,26,00,000,],[$Dept$.-$C$,24,00,000,80,00,000$