Cost Accounting ~ Overhheas Absorption

ABC Ltd has two production departments (machining and assembly) and two service departments (maintenance and stores). The overhead absorption rates for year 2003 were calculated from following budgeted data:

Maching Assembly
Total overhead $15,642 $35,820
Machine hours 1,738 753
Direct labour hours 2,670 38,600

更新1:

The following are actual data for year 2003: Total Maching Assembly Maintenance Stores Indirect Labour 28,700 6,116 17,690 1,350 3,544 Light and heat 3,460

更新2:

Canteen 5,160 Rent and rates 7,600 Equipment depreciation 21,600

更新3:

Maching Assembly Maintenance Stores Floor area(square metres) 1,560 760 351 1,209 Number of employees 56,320 13,200 10,560 7,920 Book value of equipment($) 4,800 4,320 480

更新4:

Number of material requisitions 1,290 210 Manitenance hours 4,267 753 Machine hours 2,816 32,384 Direct labour hours

更新5:

Prepare a table showing the total actual overhead borne by machining and assembly for 2003. In this table, you should show clearly how to apportion the overhead items to the 4 departments and apportion the overheads of the 2 service departments to machining and assembly.

更新6:

我唔係好識點做,可以教下我嗎?

Cost Accounting ~ Overhheas Absorption

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