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EXERCISE-OVERHEAD DIRECT METHOD.

Cepat Pantas Berhad

Overhead sheet for the month ended


Analysis 31 May 2021

mmfI af
Production
Overhead Basis
Total
Department ↳Seeent
casts. (RM)
Machining Assembly Canteen Store Maintainance

Indirect Allocated 25,400 9,700 8,000 4,400 2,300 800

Materials

Indirect Allocated 20,300 5,000 8,700 2,6001,000 2,400


wages
Rental Floor 18,000 12,7273,636364 909364
are a

12,500 233631
Lighting Floor 8,8382,325 253

are a

Insurance No. of 12,000 2,6676,667 889 444 1,333

Depreciation on value of 8,000 3,8832,718233388 777

machines

TOTAL 96,400 42,81532,2468,7396,672 5,927


OVERHEAD

Re-apportion No. of -

Canteen
employees

Re-apportion No. of 2,595 4,077 -

Store store

requisitions

Re-apportion Maintainance 3,7042,223 -


(5,927)
Maintainance Hours

TOTAL 51,61144,788 0 O O
O VERHEAD

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