The Oxford Garments Industries is comprising four departments. Cutting, Stitching and Finishing are the Production departments whereas the Procurement is the Servicing Department. Actual overhead costs for June, 2014 are as under:-

Rent Rs. 200,000

Supervision Rs. 30,000

Repair & maintenance Rs. 12,000

Insurance Rs. 10,000

Depreciation of Plant Rs. 90,000

Lighting Rs. 12,000

Power consumption Rs. 18,000

The following further data is also available in respect of the four departments:

Particulars Cutting Stitching Finishing Procurement

Square foot area occupied 150 110 90 50

Number of workers 24 16 12 8

Total Wages Rs. 240,000 Rs. 192,000 Rs. 96,000 Rs. 80000

Value of Plant Rs. 200,000 Rs. 600,000 Rs. 100,000

Value of Stock Rs. 150,000 Rs. 90,000 Rs. 60,000

Required:

Apportion the overhead costs over various departments on most equitable basis and prepare the overheads distribution statement.