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Allocation of OH costs Particulars Commercial Residential Scheduling and travel 47600 68*700 54400 68*800 Setup time 72000 160*450 40000 160*250 Supervision 18000 0.15*120000 42000

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Allocation of OH costs Particulars Commercial Residential Scheduling and travel 47600 68*700 54400 68*800 Setup time 72000 160*450 40000 160*250 Supervision 18000 0.15*120000 42000 0.15*280000 137600 136400 Drivers Cost Pools Estd. OH Volume A B Scheduling and travel 102000 1500 (700+800) 68 Setup time 112000 700 (450+250) 160 Supervision 60000 400000 (120000+280000)| 0.15 Allocation of OH costs Cost per volume A/B

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