cost accounting

b)Azu Company Limited is divided into four (4) cost centers. That is A, B, as production departments and Human Resource & Repairs as service departments The actual cost of a period is as follows A B HR Repairs GHS GHS GHS GHS 35 150 25 Indirect materials Maintenance wages 160 250 325 300 Other overheads as follows: GHS 1500 Supervision Power 1800 Rent 300 1200 Repairs of plants Depreciation of plants Depreciation of building 850 720 The following information is available in respect of the departments: B HR Repairs 1500 1100 900 500 20 15 10 5 Area occupied in square feet Number of employees Value of plant HZ Power 6000 4500 3000 1500 10000 9000 6000 5000 Required i) Prepare an overhead analysis sheet by the most reasonable approach and estimate the overhead cost incurred in each cost center (6marks) ii) Department A & B are production departments whereas HR & Repairs are there to service these production departments. Assume these two service departments do not render any service to each other. Using equitable and fair as appropriate as possible re-apportion the HR & Repairs overheads to the production departments (4marks) (Total 15marks)