Page 142 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 142
Chapter 7
Calculate the overhead allocated or apportioned to each department using the
most suitable basis.
Overhead Basis Assembly Finishing Maintenance Canteen Total
$ $ $ $ $
Indirect
materials Allocate 7,000 8,000 3,000 2,000 20,000
Rent Area 3,750 7,500 1,875 1,875 15,000
Kw
Electricity 1,000 4,000 0 5,000 10,000
hours
Machine Machine 2,250 1,750 550 450 5,000
depreciation value
Building Area 2,500 5,000 1,250 1,250 10,000
maintenance
Total 16,500 26,250 6,675 10,575 60,000
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