A manufacturing company has three production departments and two service departments. Given below are the production overheads as per the primary overheads distribution summary in respect of each department: Production D

A manufacturing company has three production departments and two service departments. Given below are the production overheads as per the primary overheads distribution summary in respect of each department: Production Department Service Department A ₹7,810 P ₹4,000 B ₹12,543 Q ₹2,600 C ₹4,547 Service department overheads are proposed to be charged to production departments on the following basis: A B C P Q Service Department P 30% 40% 20% - 10% Service Department Q 10% 20% 50% 20% - You are required to prepare a secondary overheads distribution summary using simultaneous equation method.