Power Lighting Rent and Rates Indirect wages The other particulars are : Working Hours Direct wages (Rs.) Cost of Machinery H.P. of Machinery Rs. 1,750 1,600 6,000 4,000 Production A 4,000 3,000 75,000 Sundries Depreciation on Machinery 60 18 1,000 Departments B 3,000 2,000 50,000 30 Light points 12 Floor Area (sq. ft.) 1,200 Apportions the costs of the various departments on most equitable basis. Service Department S 2,000 3,000 25,000

Rs. 1,600 6,000 10 10 800

Apportions the costs of the various departments on most equitable basis