Page 472 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 472
Chapter 18
Example 2
Direct method
In this method any reciprocal services are ignored. The following information
is available:
Assembly Finishing Maintenance Canteen Total
Number of staff 20 40 – – 60
% time spent by 60% 40% – – 100%
maintenance
Complete the table below (to the nearest $):
Basis Assembly Finishing Maintenance Canteen Total
Overhead B Fwd 16,500 26,250 6,675 10,575 60,000
Canteen Number 3,525 7,050 (10,575)
of staff
Maintenance % time 4,005 2,670 (6,675)
spent
Total 24,030 35,970 60,000
464
