Q4) MNP Ltd has two production departments - Department A and Department B and one service department - Department S. The actual costs and other particulars incurred by the departments are given below. Apportion the costs of the various departments using the most equitable / rational basis. [10 marks] Power Rs. 1750 Lighting 1600 Rent 6000 Indirect wages 4000 Sundry costs 1600 Depreciation (on Machinery) 6000 Other details: Department A Department B 4000 3000 75000 Service Department 2000 3000 25000 Working Hours Direct Wages (Rs.) Cost of Machinery H.P of Machinery Light Points Floor Area (Sq.ft) 3000 2000 50000 30 12 1200 60 18 1000 10 10 800