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