Illustration 5.5. A manufacturing company has two production departments X and Y and three service departnents, time-keeping, stores and maintenance. The departmental summary showed the following expenses for October: Production departments : Y Rs. Rs. 16.000 10,000 26,000 Service departments : Time-keeping Stores Maintenance 4,000 5,000 3,000 12.000 38,000 The other information is : Particulars Production Deptts. Service Deptts. X 40 Y 30 Time-keeping 20 Stores 16 Maintenance 10 6 No. of employees No. of stores requisitions Machine hours 24 20 2,400 1.600