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  • Tutorial CA 4

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    Imran Farhan
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    The document contains information about the allocation and apportionment of indirect expenses and overhead costs across different cost centers and production departments. It shows the allocation basis and total costs allocated to each indirect expense category. It also contains actual overhead rates and variances calculated for the machining and assembly departments, as well as overhead absorption rates per unit for work in process and finished goods inventory.

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    The document contains information about the allocation and apportionment of indirect expenses and overhead costs across different cost centers and production departments. It shows the allocation basis and total costs allocated to each indirect expense category. It also contains actual overhead rates and variances calculated for the machining and assembly departments, as well as overhead absorption rates per unit for work in process and finished goods inventory.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    3 views2 pages

    Tutorial CA 4

    Uploaded by

    Imran Farhan
    The document contains information about the allocation and apportionment of indirect expenses and overhead costs across different cost centers and production departments. It shows the allocation basis and total costs allocated to each indirect expense category. It also contains actual overhead rates and variances calculated for the machining and assembly departments, as well as overhead absorption rates per unit for work in process and finished goods inventory.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    a Cost Total Cost Basis

    Indirect expenses RM149,000.00 Allocation


    Power (4/5) RM49,600.00 kilowatt hours
    Supervisory wages RM54,000.00 Number of employees
    Rent and rates RM21,000.00 Floor area
    Insurance machinery RM16,740.00 Value of machinery
    Insurance premises (4/5) RM5,600.00 Floor area
    Depreciation of machinery RM41,850.00 Value of machinery
    Total Apportionment

    Maintanence RM37,186.00 Maintainence Hours

    Canteen RM37,398.82 Number of Employees

    Total Reapportionment

    b
    OHAR

    c Actual results Machining Assembly


    Overhead RM158,300 RM63,400
    Machine hours 28,500 5,000
    Direct labour hour 15,000 31,050

    Actual RM158,300.00 RM63,400.00


    OHAR RM159,585.61 RM50,213.81
    -RM1,285.61 RM13,186.19
    Over absorbed Under absorbed

    d CIP WIP
    Prime Cost 5.84 4.84
    Overhead :
    Machining 1.12 0.56
    Assembly 0.243 0.1944

    7.203 5.5944

    e is an indirect overhead

    f Process of charging expenses in all equitable proportion to the various cost centre
    Machining Assembly Maintenance Canteen
    RM38,400.00 RM62,600.00 RM24,000.00 RM24,000.00
    RM22,320.00 RM12,400.00 RM9,920.00 RM4,960.00
    RM12,000.00 RM36,000.00 RM3,000.00 RM3,000.00
    RM11,550.00 RM8,400.00 RM210.00 RM840.00
    RM12,555.00 RM4,185.00 RM0.00 RM0.00
    RM3,080.00 RM2,240.00 RM56.00 RM224.00
    RM31,387.50 RM10,462.50 RM0.00 RM0.00
    RM131,292.50 RM136,287.50 RM37,186.00 RM33,024.00

    RM27,342.65 RM5,468.53 -RM37,186.00 RM4,374.82


    RM37,398.82

    RM9,349.71 RM28,049.12 RM0.00 -RM37,398.82

    RM167,984.85 RM169,805.15 RM0.00 RM0.00

    RM5.60 RM1.62
    per machine hours per direct labour hours

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