Page 143 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 143
Accounting for overheads
Test your understanding 1
Match the overhead costs to the most appropriate basis of cost
apportionment. An apportionment basis may be selected more than once.
Overhead cost Apportionment basis
Canteen costs Floor area
Cleaning of factory premises Plant and equipment at cost
Power Number of employees
Rent Machine running hours
Insurance of plant and machinery Direct labour hours
Test your understanding 2
Maintenance costs are to be apportioned to production cost centres on the
basis of the number of maintenance hours worked in each cost centre.
Machining Assembly Finishing
Hours worked 1,000 700 300
Complete the following extract from the overhead analysis sheet.
Total Machining Assembly Finishing
$ $ $ $
Maintenance cost 38,000
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