Q.2 Noble Industries Limited has two production departments and two service departments. Information regarding its factory overheads for the latest quarter and related details are as follows: Production Departments Service Departments Total A B X Y Direct factory overheads Rs. in '000 105,000 85,000 30,000 20,000 240,000 Machine hours 1,890 1,710 3,600 Floor area Square yards 1,200 1,050 250 150 2,650 Basis of allocation - Department X 50% 40% 10% 100% Basis of allocation - Department Y 45% 40% 15% 100% In addition to direct overheads, there were common overheads of production and service departments, which amounted to Rs. 53 million. Required: Compute the factory overhead rate for the production departments based on machine hours using the repeated distribution method. (07)