QUESTION 2

The following is the extract Overhead Analysis Sheet of Mulia Bhd for August 2019. Fill
in the blanks with all production overhead costs to be apportioned to all cost centres
and state clearly the basis used for apportioning the costs.

Mulia Bhd

Overhead analysis Sheet August 2019

Cost Amount Production cost centres Service cost
centre
Basis Machining Assembly Maintanance
RM RM RM
Maintanance 6000 Maintanance 800 200 -
cost hours
Rental cost 3500 Floor area 800 1000 200
Building 2200 Floor area 800 1000 200
Insurance
Supervision 3000 Number of 25 20 5
Cost employees
Depreciation 4300 Cost of 2250 1750 800
of Machinery machinery