Page 67 - BA2 Integrated Workbook - Student 2017
P. 67
Overhead analysis
The reapportionment of the service cost centres is shown below:
P1 P2 S1 S2
$ $ $ $
Initial allocation 150,000 205,000 21,000 15,000
Apportion S1 11,550 7,350 (21,000) 2,100
Apportion S2 5,130 11,115 855 (17,100)
Apportion S1 470 299 (855) 86
Apportion S2 26 56 4 (86)
Apportion S1 3 1 (4) 0
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Total overhead 167,179 223,821 0 0
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