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  Additional information:	Tk     1200
	A                        B	C	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

 

 Make the apportionment of cost to the various departments on the most equitable method. (Primary distribution)