The modern company has four departments. A, B and C are the production departments and D is the servicing department. The actual costs for a period are as follows: Particulars Supervision Repair Rent Power Light Indirect wages Indirect material Employees' insurance Depreciation on plant Compensation to the employees Area (sq. ft.) No. of workers The following data are also available in respect of four departments: Departments A 120 24 Tk. 8000 Tk. 24000 Tk. 15000 B 100 16 10 Tk. 1000. Tk. 18000 Tk. 9000 50 12 20 TK. 8000 12000 20000 Total wages Value of plant Value of stock/ Direct material Horse power in hour Now apportion the costs to the various departments by preparing overhead distribution summary sheet. 18000 2000 10000 7000 3000 9000 10000 Tk. 4000. Tk. 12000 Tk. 6000 D 20 8 Tk. 2000 Tk. 6000 5