The overhead of a manufacturing company has been analysed to the point of primary distribution as given below:
		Rs.
Production Department	Machine	2000000
	Assembly	500000
Service Departments	Canteen	300000
	Powerhouse	400000
The Canteen is to be apportioned on the basis of employees
	Employees	%
Machine	320	53%
Assembly	240	40%
Powerhouse	40	7%
Total	600	100%
The powerhouse is to be apportioned on the basis of electricity used:
	Thousands KW	%
Machine	350	44%
Assembly	250	31%
Canteen	200	25%
Total	800	100%

Apportion the overheads.