In a manufacturing concern there are four departments. A & B are production departments and C & D are service departments. 'C' renders service worth Rs. 12,000 to D and balance to A & B in the ratio of 3 : 2. D renders service to A & B in the ratio of 9 : 1. The overheads incurred in a year are as follows: Depreciation 95,000 Rent, rates & taxes 18,000 Insurance 7,600 Power 10,000 Canteen expenses 5,400 Electricity 2,400 Following further information are given regarding the Departments : A B C D Direct material cost 6,000 5,000 3,000 2,000 Direct labour cost 20,000 10,000 10,000 5,000 Floor space occupied (sq. ft) 5,000 4,000 1,000 2,000 Value of assets in lakh) 10 5 3 1 H.P. of machine 1,000 500 400 100 Number of workers 100 50 50 25 Light and fan points 30 20 20 From the above particulars, prepare a statement showing overhead of production departments A and B after redistribution of service departments overheads. 50 W