ATEN a.P. production enterprise production; Energy Center the service Goes where the garage go to the service and quality control to go to the service goes to support three and cutting edge based on where it goes, bend and goes to the main ASSEMBLY process based on three realizes that goes over what goes where.

General production expenses were subject to the first distribution of expenses and the following results were obtained:

First Expense Distribution Result Cutting is the main expense location............................ . 49.500. TL. Bending is the main expense.............................. 37.500. TL. Installation is the main expense location............................. 95.000. TL. Energy Center Service expense location...... 416.000. TL. Repair shop service expense location.................. 50.600. TL. Quality Control Service expense location . 150.800. TL. Total Overall Production Expense.......................... 799.400. TL.

In the enterprise, general production expenses collected at the service expense locations as a result of the first expense distribution will be subject to the second expense distribution. The following distribution keys and distribution relationships table will be used when this is performed:

Energy Center H.G.Y. Tamir H.G.Y. Quality Control H.G.Y Distribution Switch: Kiloamper (ka) number of machines (Mk.) Direct labor time (DIS)) DISTRIBUTION RELATIONS TABLE:

MAIN EXPENSE LOCATIONS SERVICE EXPENSE LOCATIONS

Cutting Bending Assembly Energy Mrk. Repair Quality Control

Service Expense LocationsG.Y. EGY EGY H.G.Y . H.G.Y. Total

Energy Center HGY 14,000 ka 1,000 ka 30,000 ka 2,000 ka 1,500 ka 2,200 ka 50,700 ka

Repair shop HGY 12 Mk 16 Mk 6 Mk 8 Mk. 4 Mk. 4 Mk. 50 Mk.

Quality control HGY 400 DIS 700 DIS 650 DIS -------- ------- 100 DIS 1.850 DIS

Desired : as The Cost Accountant of the Enterprise, distribute the overall production costs to the transaction expense locations according to the gradual distribution methodand the result of the second expense distribution;

Cut main expense specify the general production expenses collected at the site. Bending main expense specify the general production costs collected at the site. Installation main expense specify the general production expenses collected at the site