16.9 Jersey Brookfield & Co. Limited is a manufacturer of soap powders and detergents.

Each of the products moves through two stages: bulk production and then packaging. In the year ending 31 December 20X2 Jersey Brookfield incurred production overheads which it plans to allocate and apportion as follows between the two departments:

£

Basis of apportionment Factory building depreciation 5 670 Floor area Factory rates 11 970 Floor area Factory insurance 7 980 Floor area Canteen costs 18 876 No. of employees Supervisory salaries 29480 No. of employees Other indirect labour 18275 Machinery net book value Machinery depreciation 21 500 Machinery net book value Cleaning 17 850 Floor area Electricity 30 290 Actual Building maintenance 5 040 Floor area Total 166931 The following information is relevant for the apportionment of overheads:

Total Bulk production Packaging Floor area 10 500 sq.m. 6 000 sq.m. 4 500 sq.m.

Employees 22 10 12 Machinery NBV 215 000 146 000 69 000 Electricity 30 290 18 790 11 500 Produce a schedule apportioning the overheads between the two depart¬ ments (cost centres).