A company has three production departments W, X and Y and a service department, Z. The overhead costs incurred during a four-week period were:

$ $

Indirect wages and salaries

Dept W 4 000

Dept X 3 000

Dept Y 3 500

Dept Z 2 500 13 000

National Insurance 780

Rent and Rates 600

Repairs to plant and machinery 600

Heating and Lighting 300

Power 560

Insurance of stock 350

Medical Costs 20

Depreciation of plant and machinery 450

The following information is also available:

Dept W Dept X Dept Y Dept Z

Area in square feet 10 000 8 000 7 000 5 000

Number of employees 20 12 15 13

Book value of plant&Mach $10 000 $12 000 $6 000 $2 000

Average stock value $2 000 $1 500 $1 500 -----

Horsepower of machines 120 95 55 10

Required:

Prepare the overhead analysis sheet, carrying out the allocation and apportionment of overhead to the four departments.