The following data were obtained from the books of S N Engineering Company for the half-year ended 30 September 2009. Prepare a Departmental Distribution Summary. Production Departments Service Departments Direct wages Direct materials $ Employees No. Electricity kWh Light points No. Assets values $ Area occupied A 7,000 3,000 400 8,000 10 50,000 800 B 6,000 2,500 300 6,000 15 30,000 600 5,000 2,000 300 6,000 15 20,000 600 X 1,000 1,500 100 2,000 5 10,000 200 Y 1,000 1,000 100 3,000 5 10,000 200 sq yds The overheads for 6 months were as under: $ $ Stores overheads 400 Depreciation 6,000 Motive power 1,500 Repairs and maintenance 1,200 Electric lighting 200 General overheads 10,000 Labour welfare 3,000 Rent and taxes 600 Apportion the expenses of Department X in the ratio of 4:3:3 and that of department Y in proportion to direct wages, to departments A, B and C, respectively