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3. Flora limited has three production departments A, B & C and two service departments X&Y. The following information relates to the month of January 2020. Rent Tk 10,000 Depreciation of machine Tk 20,000 Motive power Tk 3000 Indirect wages Tk 23000 Lighting Tk 1200 Additional information: A B X Y Area occupied (Sq. ft.) 2000 2500 3000 2000 500 Light point 10 15 20 10 5 Direct wages Tk 3000 2000 3000 1500 500 Horse power 60 30 50 10 Value of Machine Tk 60,000 80,000 100,000 5,000 5,000 Required: Make the apportionment of cost to the various departments on the most equitable method. (Primary distribution)