You are supplied with the following information and required to work out the production hour rate of recovery of overheads in Departments A, B and C. 

Expenses of Service Department P and Q are apportioned as under: 

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Particulars Rent Electricity Indirect labour Total Depreciation of machinery Sundries Working hour 12,000 4,000 6,000 5,000 4,500 A 2,400 800 1,200 2,500 910 1,000 Production Departments B 4,800 2,000 2,000 1,600 2,143 2,500 C 2,000 500 1,000 200 847 1,400 Service Deptt. Q 800 300 1,000 200 300 P 2,000 400 800 500 300