Q-1: The Hum co. has decided to distribute the costs of service departments by the algebraic method. The producing department A and B the service departments X and Y and the monthly data are: Required: Actual factory overhead Cost before distribution Service provided by Rs X Y A 84,000 40% 50% B 58,000 50 30 X 20,000 - 20 Y. 17,600 10 Total factory overhead of producing department after distribution of service department cost. Department A predetermined overhead rate is based on direct labor hours. The total rate is Rs3, 40% of which fixed. Fixed overhead budgeted is Rs 46,000. The Actual direct labor hours for the month were 34,000. Compute spending and idle capacity variances for department A.