Overhead Costing 1. Calculate the overhead allocable to production departments "X" and "Y". There are also two service departments A and B. A renders service to X and Y as 3:2. B renders service to X and Y as 9:1. Y A B 4,000 5 Floor space (sq. ft) Value of the Assets (Rs. in Mn) Machines Hours Number of workers Light and Fan points 5,000 10 1,000 100 50 1,000 3 400 2,000 1 100 500 50 25 50 30 20 20 Expenses and charges are: (Rs.) Depreciation Rent, Rates and Taxes Insurance Power Canteen expenses Electricity 190,000 36,000 15,200 20,000 10,800 4,800