A trainee accountant has been asked to complete an overhead absorption calculation. They successfully managed to do the first stage without any problems, however, they are not sure how to do the second stage.

You have been asked to assist them to complete the second step. The table below shows what they have managed to calculate so far.

DEPARTMENT

Indirect Materials

No of employees

Floor Area $($sq metres$)$

Machine value $()$

Direct Labour hours

OVERHEAD

Indirect Materials

Indirect Labour

Rent

Insurance

Machine Depreciation

Required

Complete the second step $($re$-$

apportionment$)$

Enter your values rounded to the nearest whole number with no commas or $$ sign

Re$-$apporitionment

Basis

Assembl

Finishing

Maintance