Modern Manufacturers Ltd. has three Production Departments P₁, P₂, P₃ and two Service Departments S₁ and S₂ the details pertaining to which are as under:

The following figures extracted from accounting records are relevant: 

The expenses of the Services Departments are allocated as under:

Find out the total cost of Product X which is processed for manufacture in Departments P₁ P₂ and P₃ for 4, 5 and 3 hours respectively, given that its Direct Material Cost is Rs. 50 and Direct Labour Cost Rs. 30.

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Direct wages (Rs.) Working hours Value of machines (Rs.) H.P. of machines Light points Floor space (sq. ft) P₁ 3,000 3,070 60,000 60 10 2,000 P₂ 2,000 4,475 80,000 30 15 2,500 P3 3,000 2,419 1,00,000 50 20 3,000 S₁ 1,500 5,000 10 10 2,000 S₂ 195 - 5,000 5 500