XYZ LTD. has three production departmenst and two service dapertments. The estimated figures for a...

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Accounting

XYZ LTD. has three production departmenst and two service dapertments. The estimated figures for a certain period are as follows:
\table[[,],[Lighting & Electricity,20.000],[Rent, rates and taxes,100.000],[Power,10.000],[Wages of store staff,20.000],[Depreciation of machinery,30.000],[Insurance premium,20.000],[,200.000]]
Further Details
\table[[Allocation bases,,\table[[Service],[Departments]],,,,],[Production Departmenst,X,Y,Z,S1,STORE 2],[Wattage,5.000,2.000,1.000,1.000,1.000,,,,],[Floor area (sq feet),20.000,10.000,10.000,5.000,5.000,,,,],[Horse power of machine,2.000,1.000,1.200,800,-,,,,],[Capital value of machine ("),100.000,80.000,60.000,40.000,20.000,,,,],[Capital value of fixed assets ("),120.000,100.000,80.000,60.000,40.000,,,,],[No. Of employees,120,80,66,-,-,,,,],[Value of materials used ("),12.000,10.000,8.000,6.000,-,,,,]]
You are required to apportion the cost to production-cost centres using the step method s1: NUMBER OF WORKERS
S2: Materials used
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