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Primary Distribution, , Illustration, , i depar, The Modern Company is having four, and D is the servicing department. The actu, , Rent, , Repair, , Depreciation, , Lighting, , Supervision, , Insurance, , Employer’s liability insurance, , Power, The following data are also available in, , Dept. A, , Area, sq. ft. 150, No. of workers 24, Total wages Rs. 8,000, Value of plant Rs. 24,000, Value of stock Rs. 15,000, , Apportion the cost to the various departments, , tments. A, B and C are the producing departments, , al costs for a period are as follows:, , Rs., , 2,000, , 1,200, , 900, , 200, , 3,000, , 1,000, , 300, , 1,800, , respect of four departments:, , Dept. B Dept. C Dept. D, 110 90 50, 16 12 8, Rs. 6,000 Rs. 4,000 Rs. 2,000, Rs. 18,000 Rs. 12,000 Rs. 6,000, Rs. 9,000 Rs. 6,000 a4, , on the most equitable method., , (B.B.A., Bharathidasan, April 200)