Illustration 36. Following figures have been extracted from the accounts of a manufacturing concern for the month of December, 1978 :- Rs. Indirect Materials : Production Deptt. 950 1,200 200 1,500 400 Maintenance Deptt. Stores Deptt. Indirect Wages : Production Deptt. ANO ANO 900 1,100 300 1,000 650 Maintenance Deptt. Stores Deptt. Rs. Power and light Rent and Rates 6,000 Insurance on assets 2,800 1,000 Meal Charges Depreciation @ 6% on Capital Value of assets. 3,000 From the following additional information, calculate the share of overheads of each Production Department :- Item Production Service Deptts. X Y z P e 1,000 Area (Sq. feet) Capital Value of assets (Rs.) 4,000 4,000 1,00,000 1,20,000 3,000 80,000 2,000 60,000 40,000 Kilowatt hours 4,000 4,400 1,600 1,500 500 90 120 30 40 20 Number of employees Direct labour hours 3,600 3,200 2,200 Number of Material re- quisitions 900 600 500