A factory has three production departments A, B and C and two service departments X and Y. The overhead costs of the different departments incurred during December 2009 are as follows:

The costs of department X have to be charged in the ratio of 2:2:1 and those of department Y equally to departments A, B and C, respectively. Find out the overhead costs of each production department.

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Departments Costs (Rs.) A 50,000 B 40,000 C 30,000 X 25,000 Y 15,000