Page 148 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 148
Chapter 7
The reapportionment of the service cost centres is shown below:
P1 P2 S1 S2
$ $ $ $
Overhead cost 150,000 205,000 21,000 15,000
Re-apportion S1 11,550 7,350 (21,000) 2,100
Re-apportion S2 5,130 11,115 855 (17,100)
Re-apportion S1 470 299 (855) 86
Re-apportion S2 26 56 4 (86)
Re-apportion S1 3 1 (4) 0
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Total overhead 167,179 223,821 0 0
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Test your understanding 3
GHS has commenced the preparation of its fixed production overhead budget
for year 2 and has identified the following costs:
$000
Machining 600
Assembly 250
Finishing 150
Stores 100
Maintenance 80
1,180
140
