16000 10,800 182000 12,900 223500 Mabsenance | Tool room | os _Sioreroom 96 Flced overhead ofthese thre departments i to be @nbited 2s follows Rupees x =pariments 03 Maintenance 4.000 4.000 12.000 6.000 sto be prorated to olher service departnien Required (Prepare 12,000 “4000 16000‘Too! 96m storeroom No service depatment’s cost is 0 be prorated to other service departments | Required: 15.000 6600 4,800 4,000 10800 6.009 3,500 2.000 12,000 000 4,000 2,000 WW Prepare factory overhead autution sheet on the basis of the data end os Instructions olen, (Calculate rectory overnend r Produch Producing Departments Total FOH Departments ‘No. OF ‘No, 02 Distribution of service departments’ cost Variable overhead: = Se — Fixed overnead eg ———— Bias 30,000 machine Hours — 30,750 machine hours 10,625 direct labour hours No, 03 4 —— 2.81 __ 40.625 rect labour hours | (0 Factory Overhead Distribution Sheet: o 60000 02 70000 6 for the three producing departments, based on) ‘the Fotewing predetermined machine hours and direct labour hours: 2 Rupees 03 65000The Diamond Company has budgeted normal monthly capactty of 10,000 labour standard production of 8,000 units at this capacity. Siandard costs are: Zig @Reso Rs. perhour Factory overhead at nemal capacity Fixedoxpense Rs6,000 Variable expense Rs.1.50perlabour hour 550 and 9,000 labour hours costing During May, actual factory overhead totalled Re. 17, £820, Oureg the mont, 7.000 unis wore produced using 14,400 ge orca 8 coatof Re.61 per ky. Requirea: Calculate material price variance, material quantty varian labour efficiency variance Materials price variences Materiels quantity variance Labour rate variance Laboureficiency varafon resp cst pe eta centt raion Repo Ferbo nor dy 216 Orpen