Athena Ltd is an engineering business doing work for its customers to their particular requirements and specifications. It determines the full cost of each job taking a 'job cost- ing' approach, accounting for overheads on a cost centre (departmental) basis. It bases its prices to customers on this full cost figure. The business has two departments (both of which are cost centres): a Machining Department, where each job starts, and a Fitting Department, which completes all of the jobs. Machining Department overheads are charged to jobs on a machine hour basis and those of the Fitting Department on a direct labour hour basis. The budgeted information for next year is as follows:

Required:

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Heating and lighting 25,000 Machine power Direct labour 10,000 200,000 Indirect labour 50,000 Direct materials 120,000 Depreciation Machine time 30,000 20,000 hours (allocated equally between the two departments) (all allocated to the Machining Department) (150,000 allocated to the Fitting Department and 50,000 to the Machining Department. All direct workers are paid 10 an hour) (apportioned to the departments in proportion to the direct labour cost) (all applied to jobs in the Machining Department) (all relates to the Machining Department) (all worked in the Machining Department)