A factory has three production departments (P₁, P₂ and P₃) and two service departments (S₁ and S₂). Budgeted overheads for the next year have been allocated/apportioned by the cost department among the five departments. The secondary distribution of service department overheads is pending and the following details are given to you:

Calculate the overhead rate of each production department after completing the distribution of service department costs. 

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Department P₁ 1 P₁ 2 P, S₁ S₂ Overheads apportioned/ allocated to activity Rs. 48,000 Rs. 1,12,000 Rs. 52,000 Rs. 16,000 Rs. 24,000 Estimated level 5,000 labour hours 12,000 machine hours 6,000 labour hours Apportionment of service department costs P, (20%), P, (40%), P, (20%), S₂ (20%) P, (10%), P, (60%), P, (20%), S, (10%)