A factory has three production departments (P1 , P2 and P3 ) and two service departments (S1 and S2 ). Budgeted overheads for the next year have been allocated/apportioned by the cost department among...

A factory has three production departments (P1 , P2 and P3 ) and two service departments (S1 and S2 ). Budgeted overheads for the next year have been allocated/apportioned by the cost department among the five departments. The secondary distribution of service department overheads is pending and the following details are given to you:

Calculate the overhead rate of each production department after completing the distribution of service department costs.