XL Ltd., has three production departments and four service departments. The expenses for these departments as per Primary Distribution Summary are as follows: Production Departments: Dept.-A 30,00,000 Dept.-B 26,00,000 Dept.-C 24,00,000 80,00,000 Service Departments: Stores 4,00,000 Time-keeping and Accounts 3,00,000 Power 1,60,000 Canteen 1,00,000 9,60,000 The following information is also available in respect of the production departments: Horse power of Machine Dept. A 300 Dept. B 300 Dept. C 200 Number of workers 20 15 15 Value of stores requisition in 2,50,000 1,50,000 1,00,000 (Rs.) PREPARE a statement apportioning the costs of service departments over the production departments using direct re-distribution method.