Example 04: (Re-apportionment - Repeated Distribution method and Simultaneous method) In a factory with four production departments and two service departments, the operating costs for the month of October were as shown below. The costs of running the canteen are apportioned to each department on the basis of the estimated use of the canteen by employees in each department. The costs of the boiler house are apportioned on the basis of the estimated consumption of power by each department. The service departments' costs are therefore apportioned as follows: repare a statement showing the allocation of costs to the production departments using the repe ted distribution method