Snow
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Snow 發問於 教育及參考書其他 - 教育 · 1 十年前

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:

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?

1 個解答

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  • ?
    Lv 6
    1 十年前
    最愛解答

    Just for reference:

    Total

    Maching

    Assembly

    Maintenance

    Stores

    Indirect Labour

    28,700

    6,116

    17,690

    1,350

    3,544

    Light and heat apportioned by floor area

    3,460

    1,391

    678

    313

    1,078

    Canteen apportioned by no. of employees

    5,160

    3,302

    774

    619

    464

    Rent and rates apportioned by floor area

    7,600

    3,056

    1,489

    688

    2,368

    Equipment depreciation apportioned by book value of equipment

    21,600

    10,800

    9,720

    1,080

     

    Sub-total

     

     

     

    4,050

    7,455

    Maintenance apporioned by maintenance hours

     

    3,442

    607

     

     

    Stores apportioned by machine hours

     

    596

    6,858

     

     

     

    28,704

    37,816

     

     

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