A manufacturing company has three production departments and two service departments. Given below are the production overheads incurred in respect of each department: Production Department Service Department P ₹1,80,000

A manufacturing company has three production departments and two service departments. Given below are the production overheads incurred in respect of each department: Production Department Service Department P ₹1,80,000 X ₹2,34,000 Q ₹1,70,000 Y ₹3,00,000 R ₹1,50,000 Service department overheads are proposed to be charged to production departments on the following basis: P Q R X Y Service Department X 20% 40% 30% 10% Service Department Y 40% 20% 20% 20% You are required to prepare an overhead distribution summary. Apportion the overheads of the service departments using simultaneous equation method.