DORCAPAT Company Ltd has three production departments, Assembly, Welding and Finishing, and two service departments, Maintenance and Quality Control. The following information is available about overhead costs.

Total GHS 1,053,000 43,500 27,000 60,000 40,000 18,000 75,000 1,316,500

Assembly Welding Finishing Maintenance

GHS GHS GHS GHS

400,000 270,000 200,000 83,000

10,000 9,000 11,500 6,000 7,000

Indirect labour cost Indirect materials Building rental Building Insurance Equipment insurance Heating and lighting Depreciation TOTAL

Quality Control GHS

100,000