benefit of eating at the subsidised canteen. The maintenance department is responsible for the general maintenance and repairing of the machinery within the whole factory. Handy currently makes 2,500 Scenario: Handy Headphones headphones. The forecast figures for the Handy Headphones for company that is manufacturing lightweight, flexible, Bluetooth -nabled and waterproof headphones, It is proving to be very popular among people wanting to listen to music in the shower or while swimming on holiday or at gym swimming sessions. Furthermore, the headphones are competitively priced at R1,590. Before the headphones can be delivered to the warehouse for distribution, they pass through a five-stage production process. The headphones start in the moulding department and work their way through the wiring department, IT department, polishing department and, finally, the packaging department. As well as these five production departments, there are two other non-production departments within this factory. These two service departments are the canteen and the maintenance department. All employees who work in this factory have the The departmental specifications are provided below: Practical tasks management accountant goes ahead with their plans Use a spreadsheet to complete the following task: to do the following: You are a newly appointed Cost Accountant for Handy - Plan A: Take two members of staff from the Headphones and you are curious to know what the Maintenance department and transfer them to total cost per headphone is working out at. You the IT department. There are two members of need to analyse the overhead costs, how they are staff on long-term sick leave and this is affecting allocated, apportioned and reapportioned as there the production and causing a bottleneck in the may be some changes made by the management IT department. accountant based on your findings. The management - Plan B: Employ six new members of staff, accountant would also like to know how all these who will receive accelerated training and costs would be shown on the standard cost card. Start working in the IT department as soon as training is completed. This will increase training Research and presentation costs by R 30,000 and skilled direct labour the costs change from the spreadsheet task, if the 80 units. benefit of eating at the subsidised canteen. The maintenance department is responsible for the general maintenance and repairing of the machinery within the whole factory. Handy currently makes 2,500 Scenario: Handy Headphones headphones. The forecast figures for the Handy Headphones for company that is manufacturing lightweight, flexible, Bluetooth -nabled and waterproof headphones, It is proving to be very popular among people wanting to listen to music in the shower or while swimming on holiday or at gym swimming sessions. Furthermore, the headphones are competitively priced at R1,590. Before the headphones can be delivered to the warehouse for distribution, they pass through a five-stage production process. The headphones start in the moulding department and work their way through the wiring department, IT department, polishing department and, finally, the packaging department. As well as these five production departments, there are two other non-production departments within this factory. These two service departments are the canteen and the maintenance department. All employees who work in this factory have the The departmental specifications are provided below: Practical tasks management accountant goes ahead with their plans Use a spreadsheet to complete the following task: to do the following: You are a newly appointed Cost Accountant for Handy - Plan A: Take two members of staff from the Headphones and you are curious to know what the Maintenance department and transfer them to total cost per headphone is working out at. You the IT department. There are two members of need to analyse the overhead costs, how they are staff on long-term sick leave and this is affecting allocated, apportioned and reapportioned as there the production and causing a bottleneck in the may be some changes made by the management IT department. accountant based on your findings. The management - Plan B: Employ six new members of staff, accountant would also like to know how all these who will receive accelerated training and costs would be shown on the standard cost card. Start working in the IT department as soon as training is completed. This will increase training Research and presentation costs by R 30,000 and skilled direct labour the costs change from the spreadsheet task, if the 80 units