A company has two production departments and two service departments. The data relating to a period are as under:

The power requirement of these departments are met by a power generation plant. The said plant incurred an expenditure, which is not included above, of ₹12,18,750 out of which a sum of ₹8,43,750 was variable and the rest fixed.
After apportionment of power generation plant costs to the four departments, the service department overheads are to be redistributed on the following bases:

You are required to:
(i) Apportion the power generation plant costs to the four departments.
(ii) Re-apportion service department cost to production departments.
(iii) Calculate the overhead rates per direct labour hour of production departments, given that the direct wage rates of PD1 and PD2 are ₹50 and ₹40 per hour respectively.

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Direct Materials Direct Wages Overheads Power requirement at normal capacity operations (Kwh) Actual Power consumption during the period (Kwh) Production Departments PD *8,00,000 9,50,000 8,00,000 20,000 13,000 PD *4,00,000 5,00,000 5,00,000 35,000 23,000 Service Departments SD *2,00,000 1,00,000 2,00,000 17,500 SD 1,00,000 2,00,000 3,00,000 12,500 10,250 10,000