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:	($)	($)
A	3,000,000
B	2,600,000
C	2,400,000	8,000,000
Service Departments:	($)	($)
Stores	4,00,000
Time-keeping and Accounts	300,000
Power	160,000
Canteen	100,000	960,000

Write down the analysis part of the all above mentions questions otherwise assignment will not accepted.

The following information is also available in respect of the production departments:

	Dept. A	Dept. B	Dept. C
Horse power of Machine	300	300	200
Number of workers	20	15	15
Value of stores requisition in ($)	2,50,000	1,50,000	1,00,000

PREPARE a statement apportioning the costs of service departments over the production departments.