X, Y and Z has two production departments and three service departments. Expenses incurred for these…

X, Y and Z has two production departments and three service departments. Expenses incurred for these departments and other available information is given below.

Particulars

Prod. Dept. A

Prod. Dept. B

Service Dept. Maintenance

Service Dept. Power

Service Dept. Personnel

As per Primary

1,20,000

1,50,000

20,000

48,000

40,000

Allocation Basis

Maintenance Hours

80

20

40

20

KWH Consumed

4

16

2

2

Number of employees

60

30

30

18

Allocate the cost of service departments to the production departments.