Kazito Ltd has three production departments and two service departments. The following is their budgeted factory overheads for the year ended 30^th September 2016.

Sh Sh

Production Departments

A 350,000

B 230,000

C 190,000 770,000

Service departments X 150,000

Y 100,000

250,000

1,020,000

The service department costs are to be re-apportioned as per the following percentages.

A B C X Y

X 30 20 35 - 15

Y 40 25 25 10

Required:

Re-apportion the service department costs to the production departments using the repeated distribution method.