ILLUSTRATIONS ABC Company has three (3) productions departments A,B, and C and two (2) services departments D and E. The following figures are extracted from the records of the company Cost Items Rent and Rates Depreciation of Machinery Electricity Administrative Expense Amount Cost 10,000 20,000 3,000 20,000 The Following details are also availables Resources Floor Area (sqm) Direct Wages (in peso) House Power of Machines Value of Machines Dept. A 1,500 10,000 40 50,000 Dept. B 1,500 15,000 30 10,000 Dept.C Dept. D Dept. E Total 3,000 2,000 2,000 50,000 20,000 5,000 100 20 10 25,000 12,000 3,000 10,000 100,000 200 100,000 points Step 1 step 2 4 points 96 points 100 points