P.10.2 A company's production costs for the current ending March 31 are given below: Item Production departments Service departments Total P P P, Office Stores Workshop Direct wages 2,00,000 $2,50,000 3,00,000 87.50.000 Direct materials 3,00,000 3.50,000 4,50,000 11.00.000 Indirect materials 20,000 30,000 30,000 110,000 20,000 20,000 1,30,000 Indirect wages 30,000 30,000 40,000 1,00,000 1,00,000 50,000 3,50.000 Area (sq. metres) 200 250 300 150 100 250 1.250 Book value of machinery 3,00,000 3,50,000 2.50,000 1,50,000 10,50.000 (Contd.) y43 25 5 65 (Contd.) Total horse power (H.P.) of machines 15 20 Machine-hours worked 10,000 20,000 - 15,000 5.000 50.000 The other expenses are as follows: Rent 1,25,000 Insurance 10,500 Depreciation (per cent of value of machinery) Power 38,000 Light 12.500 You are required to prepare an overhead analysis sheet for the departments showing clearly the basis of apportionment where necessary. 15