1. The following particulars were obtained from the books of a light Engineering Company for the half year ended 30th September, 2003.

The expenses for 6 months were:

1. Indirect material. 5,000
2. Stores overhead. 4,000
3. Depreciation. 6,000
4. Motive power. 1,500
5. Repairs & Maintenance. 1,500
6. Electric lighting. 800
7. General overheads. 10,000
8. Labour welfare. 3000
9. Worker's training, 700

Additional information:

Particulars	Production Departments			Service Departments
	A	B	C	X	Y
Direct wages	7,000	6,000	5,000	1,000	1,000
Direct materials	3,000	2,500	2,000	1,500	1,000
Employees	200	150	150	50	50
Electricity	8,000	6,000	6,000	2,000	3,000
Light points	10	15	15	5	5
Assets value	50,000	30,000	20,000	10,000	10,000
Area occupied	800	600	600	200	200

Requirement: Distribute of overhead to production departments and service departments by using suitable bases.