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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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Illustrations and further practice
Now try TYU questions 1 and 2 from Chapter 7
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