ADBA Ltd. is preparing its departmental budgets and cost estimates for the year ending 31 December 2024. The company has three manufacturing departments Machining, Assembly and Finishing together with a service maintenance department.

The following costs and related data have been estimated for the year to 31 December 2024:

	Machining	Assembly	Finishing	Maintenance	Total
Cost	$	$	$	$	$
Direct Wages	60,000	32,000	72,000		164,000
Indirect wages	10,000	6,000	8,000	30,000	54,000
direct materials	80,000	10,000	4,000		47,000
power					102,000
light & heat					10,000
depreciation					7,000
rent & rates					25,000
personnel					63,000

other data					total
direct labour hours	12,000	8,000	16,000	6,000	42,000
machine hours	40,000	5,000	6,000		51,000
number of employees	6	4	8	3	21
floor area (m2)	1,000	400	300	300	2,000
net book value of assets	20,000	8,000	3,000	4,000	35,00

The maintenance department is expected to spend 60% of its time working for the machining department, with the remainder of the time being shared equally between assembly and finishing

You are required to:

Prepare an overhead analysis sheet for ADBA Ltd for its year ending December 31, 2024

Reapportion the maintenance department overheads to the production departments.

Calculate appropriate overhead absorption rates for the machining, assembly and finishing departments.

Prepare a job cost sheet for Job 123, based on the following data:

	machining	assembly	finishing
direct material	2,500	400	200
direct labour	4,000	1,400	630
machine hours	1,400	100	80