Look at the following data:

	Service departments		Operation departments
	Admin	Bacs	Accounting	others
Department cost before allocation	Rs 180000	Rs 90000	Rs 190000	Rs 900000
No. of employees	15	10	20	80
No. of PCs	2	20	18	102

Other information is as follows: Bacs: Business administration computer services

What are the service departments? Show the allocation bases with respect to the service departments. Then, rank the service departments for step down method of redistribution of OH. Give proper reasons for your ranking of service departments.