For the third apportionment or absorption, in Painting Dept. direct material quantity will be used for the allocation and 26.900 Kg metal are used in the period.

Our work is to produce and sell some special metallic spare parts for large vehicles like trucks or coaches. Production line, high technology, consists of three production departments where the iron is smelted in the Rolling Mill Department, then is shaped in Shaping Department and painted in the Painting Department and then sold. A spare part called "Gbox 7"'s cost and quantity information in the Painting Department are presented below, Due to the financial and quantity information given below among all the production process compute the cost of "Gbox 7" ready to sell, the cost of the work-in-process goods and the unit sale price with 35% profit on sale price. A special dye and polish material, special for good coded as "Gbox 7", purchase and use information (cost will be comnuted as nrecise as nossible): First apportionment results of the periodical factory overheads are given below. The most reliable method will be used for the second apportionment