XYZ LTD$.$ has three production departmenst and two service dapertments. The estimated figures for a certain period are as follows:

$\backslash$table$[[,],[$Lighting & Electricity,$20\mathrm{.}000],[$Rent$,$ rates and taxes,$100\mathrm{.}000],[$Power$,10\mathrm{.}000],[$Wages of store staff,$20\mathrm{.}000],[$Depreciation of machinery,$30\mathrm{.}000],[$Insurance premium,$20\mathrm{.}000],[,200\mathrm{.}000]]$

Further Details

$\backslash$table$[[$Allocation bases,,$\backslash$table$[[$Service$],[$Departments$]],,,,],[$Production Departmenst,X$,$Y$,$Z$,$S$1,$STORE $2],[$Wattage$,5\mathrm{.}000,2\mathrm{.}000,1\mathrm{.}000,1\mathrm{.}000,1\mathrm{.}000,,,,],[$Floor area $($sq feet$),20\mathrm{.}000,10\mathrm{.}000,10\mathrm{.}000,5\mathrm{.}000,5\mathrm{.}000,,,,],[$Horse power of machine,$2\mathrm{.}000,1\mathrm{.}000,1\mathrm{.}200,800,-,,,,],[$Capital value of machine $("),100\mathrm{.}000,80\mathrm{.}000,60\mathrm{.}000,40\mathrm{.}000,20\mathrm{.}000,,,,],[$Capital value of fixed assets $("),120\mathrm{.}000,100\mathrm{.}000,80\mathrm{.}000,60\mathrm{.}000,40\mathrm{.}000,,,,],[$No$.$ Of employees,$120,80,66,-,-,,,,],[$Value of materials used $("),12\mathrm{.}000,10\mathrm{.}000,8\mathrm{.}000,6\mathrm{.}000,-,,,,]]$

You are required to apportion the cost to production$-$cost centres using the step method s$1$: NUMBER OF WORKERS

S$2$: Materials used