XYZ Ltd. has three production departments P1, P2 and P3 and two service departments S, and S2. Following particulars are available for the month of March, 2020 concerning the organization: Rent 15000; Municipal Taxes 5,000; Electricity 2400; Indirect wages 6000; Power 6000; Depreciation on Machinery 40000; canteen expenses 30,000; Other Labour related costs 10,000. Following further details are also available: Total PL P2 P3 Si S2 Floor space (sq. mts) 5000 1000 1250 1500 1000 250 Light points (Nos.) 240 60 40 20 Direct wages (3) 40000 12000 8000 12000 6000 2000 House powers of 150 60 30 50 10 Machines (Nos.) Cost of machine (3) 200000 48000 64000 80000 4000 4000 Working hours 2335 1510 1525 The expenses of service departments are to be allocated in the following 40 manner: P P2 P3 S S2 S 20% 30% 40% 10% S2 40% 20% 30% 10% You are required to calculate the overhead absorption rate per hour in respect of the three production departments