J Date 26 Apportionment _te PD« ni explajn a : fe, Apa, hn er €or ease All Eoits gic aibtattd : appe Hones zoel, snd HD: sa ome aPP voyjate baste Pres ee eel AD TF OW = of Wade Fr ; ie P- a! bcok, @pporty, Ci del 1 Roe cated / ppotmed Sista S ome. apo priate pu = Fo Mendy 26 acto bey , 2ode Lede 14 FS aadard Appin at Explained Poy tae OE EE ee Provide Support t° _ PD: ai] 2 Bi ae as mins suppat 9 IDs a Jos), DHLTTTIAAAASANAN SE voit Mab ic AS a a oy maint Bel pemmabee Machine hours Elen aca De) maint. Py West IL) beep oum ONE >| : 2b Degatnsst J) eG LS uni ey p pipipiPrieele 8 / ban Diet LObouy DirtLabouy ae ee Rijagx Rotorfla __primang te Pe bw Y N a) PDs PD, PD. ~ cen ore Lee in) SD 2, 503 » Yoox? Bie doy ie » SDs Provide support as ~follots s e a ff ~ S eee ~ 4 Bars Lae’. y a Poles eam Yap? gee, PR ie Lin Nal So OU ning Ops A oletue| ~ a = hoaivig vg US parce! bs) Reguived 1- eae =) = cen da jon met SWS Be ms fe oft yjece Cyl l S50 Qh, me, p Pa fi s 4, f3 Tool Obs Foye pm oye ([Yaiore | [2 Spar | 2/000 3 Secendang agesthameurct~ es Feito Das p Lee ite [Reoe) Kuanad st ,eoanBs « Dat J = a I 120 a ee ee Kepeattd — Dishyibuhion Method i _—__ itta tts Equation Method. —r Qua faed_ notes wily putt] yas ?? Rk Green _fil € __ Tek oth Forme Toe lyon _ 12 oo yore m4 —_f econdary agget Konner : ; Bojle 301 toy. 2e 2. jew Igo ter ton eve), $ Canpezn Yes os Jos Le S420 thle 2446 (Bex) Ea q Beja Serge : Do: de nitty —2tle Gey tée _(4ixe) Canter Mor 2ayBei te 4 In TH (r, a6) 148 § forte. vB ao, 28 sa sa 2q 34 - Corbet Yo rg = Jor ta Lt § _i1_0) Boil 301801 2519 2 ! 9 ay 173,0| 483, WS a a x aa ie Ts) GY One JO fOve 35-8 4)— —— y? oe Service departments chat 4 Production Department 1 . wip | 40 30 (09s Production Department 2 [es | ElP 2) 29 30 pty QUESTION-3 2D, 2 SP In a factory with three production departments and two service departments, the operating costs for U month of October were as shown below. Rs, Production Department | 700,000 Production Department 2 300,000 Production Department 3 400,000 Service departments Canteen 78,000 Boiler house 100,000 The costs of running the canteen are apportioned to each department on the basis of the estimated use the canteen by employees in each department. The costs of the boiler house are apportioned on the basis of the estimated consumption of power by eae department. The service departments’ costs are therefore apportioned as follows: SOs Boiler | 4) Sey) gCanteen ea % % Production Department 3 30 20 dopa” Canteen 20 Boiler house 10 - Required: fb, le Prepare a statement showing the allocation of costs to the production departments. using: ( the repeated distribution method (b) the simultaneous equations method,sy Gessl Lane 2d E uation (w-4) Coateen On 29) om ——j-—lergr iy ody} yo loom bee fa _ Cagtee Bale AP toe ther ean jem 3° ie yee (Hreseo>y fees in Beste Neg Zaye eyo (Qo) Aw D143 3300 4Sele WHYS Got velew's Day: @HUOHO CE 0 b70 Nase Date /—I2 => Neely Manc truct ont fo Caluntate _ ep arate [oag Pa uni] fotcath__ pre dak _ sai oo can be danas in one jee, Aiea Fillings wos s bs i @. Beuees Calutahe 4 Single Orie ing any _hase (ey labour hours) rile cae [fae Cat forte Sep arase [OAR] —sy, [pa——aaek _fat__eath —_produck sing jet Single OAR. pe as _@- Bist afc [ epportion ait Ot ee er -b all Pre duct Cre ee -4ppnp vik basis And. fon Calatele _G eparake OAR Pe unit 9 yeahh Total Buyetd Ovehends for te leay art as poll aso 4 Maintenane ( onaKineu spofe eu I Rene Date: 22 / oct 206 \ lec # 24 | fer ans for ath predurt singe OAR Fey eld OM aup re 6) Colle OAR per |_unit fo: eath Puduct after allust fap _ovew heads _to _ puduit a 7 - Single aR Per_machine _hyuy = “ttey009 _ R99 per hoary 5 fe make eB Coy BC Ctra Pe Of Mek phe ee wt ae 2 eats howDay: BBWS Date: [eee Lmee Oe DI __OPR per i a Bott a) feat sp i 4 Mallee 1 a g : ultjple feet is [e B : ao Z in oe-4 Sais x X (x) = ely RR : jhe A 8 4 & Ps “fetal a7 Ovehead afbey pnb) Opport janmert ay E B AL. s Bye Joyce Yojooe Bojan Sapp ort providey “ye Date fe ares P: P. fnew I em the yar (Yo) 7 16) 5° 13, 50° = (h, Se" 137, 5 a > Freduct_” Pr duct @ 79,72 BI Maya LS 189, IL CLIP» 9 Budgets Pedution (sit) __tuae See CAR pe unit 2-98 423° : c Pepary KO PUL = 6 bol py lb 2g Co 4 SSIES ELISENhe \ ia 4 [ Date 24ot/ O20 Day: enenEo ; wea | "Part b) Calualations “at End of year. ‘ 1. Actual Over [at ‘wie | Pasa wae eg Se. ee - Unde [oO ver applied F ou ly = ty Actual For [ Dep wise] Pract wise] 5 | Sates —Wockings| fotenct as Shadved dar OAR except ee flan heve. , = Qa Ak Ahsan Gp nse 4 ; "wh 0 OW pa lab hour = Ute = Gipas + | Svoy0 Wal AL bimerte | 24 eae “ B {20x 5] oe ; i Gq £ 4 Sq: Yp PR oa a ee jen px OH a unit Qs ee AC tox 12.05) 368 Gf ox 4g.)a“ rte? 24 fate) 20 Day » | aut oe Aas Zaiga mised Here wrt lac 19 — Bs __ Lefe ction Fon wahipg Bctlng a =a ob | x Ce we eo “ Epes, 7 * Le ht ea Ses ae (ufie) a bottle = L522 is Ae] gattles ae ae meee CII? fille oof Gee gw fel ose peat : KW) a J oY pile ~ ae bed tak pe tam a Zs iz = Dy cat matted = ae & fi gU- [ Crest lap 1S gt wom | Oe beau - = Ww \ eSetecton i fey ‘ LD - vant yet Tam sla \ = felis Cast Pe CateDay: BOW —2- Over|Under applied foe ae ae — Applied ed FO Fou 204k a Aclool dat hee a =f& Civ ONL law JE US 2D By efi 3? iad Eadie de je Le ae alied FO — saa Foy — ae Actual FD 2 Wf i aorta —— De eee han — eee ; fe Shep i itso 7 prone of etacces tee c tha tebe . cece cen Sa si fiare® ont? ‘ BT py) 6h oy ont > Creo Jye/ nuit = ’ a 2 Z ( D pf mutes fh cot | Se Pe bitper baw err OAL JF fo J mathe toe eee 2M Ue g pret materd » TAP Yevvelet of 31__octobey, ede Saher da, Lecgoy 3e oubpber , dsr» fri'sey, ruth dueshp, Cf OMA YE topic © Orns = i ele cefeety/ 2! Oia -@ Jip C pf WW ee fig ow Following information has been extracted from the records of RT Ltd for August 2009; Departments Production ae P-L P2 P-3 [Budgeted machine hours 60,000| 100,000 120,000 \ctual machine hours 60,500] 110,000 100,000, (Budgeted labour hours ~ 50,000] 200,000| 75,000 [Actual labour hours _ el 55,000] 190,000] 75,000 [Budgeted material cost(Rs."000) 50,000] 40,000 3,000 .ctual material cost (Rs. '000) 50,000] 42,000 3,200 [Budgeted overheads (Rs. 000) 1,200 2,000 2,250 600 700 Actual overheads (Rs. '000) 1,250 2,000 1,800. 500, 750 Services provided by S-1 30% 40%. - 10% \Services provided by S-2 40% 20%| 10% -| [Basis of overhead application Labour = hours _Material e . Required: fot FO VN DXI 270 FZ SL) BLsF Ow YY (a) Allocate costs of service departments using tepeated distribution method. 27 - (b) Compute department wise over / under appli averhend———— eu? P (12) Less)AY Limited [Aut-09] @ itseems that actual OH costs are required in this part Actual overheads Basis pa pa pa sa 52 en - Total Overheads 1,250,000 2,000,000 1,800,000 $00,000 750,000 Secondary apportionment: sa 20:30-40;10 100,000 ‘150,000 200,000 (500,000) 50,000 s2 30:40:20:10 240,000 320,000 160,000 80,000 (800,000) sa 20:30:40:10 16,000 24,000 32,000 (80,000) 8,000 s2 30:40:20:10 2,400 3,200 1,600 800 8,000) si 20:30:40:10 160 240 320 (800) 80 s2 30:40:20:10 24 32 16 8 (30) sa 20:30:40:10 1 3 sO) 7,608,585 2497475 2,193,940 we pa pa Pa (OAR (W-1) (RS) 26.08 1255 89.14% Actual base 60500 190000, 3200000 rmachinehours _laborhours Matera costs) : he Applied Git 1,578,445 2,384,500 2,852,480 ‘Actual OH 1,608,585 2,497,475 __ 2,193,940 ‘ver/(Under) applied OH 0,140) (112,975) 658,540 wa oan Calculatic