12) In a factory there are two service departments S1 and S2 and three production departments P1, P2 and P3. In April 2021 the departmental expenses were: Indirect Cost (Rs.) PI Service Deptt. S1 $2 1380 Departments P2 30 10 2190 P3 40 20 1290 The service department expenses are allotted on a percentage basis as follows: P1 P2 P3 $1 $2 630 20 50 S1 S2 510 20 10 44-455 Prepare a statement showing the distribution of two service Departments to the three production departments by: a) Simultaneous Equation Method b) Repeated Distribution Method