General Factors Ra 48,000 36,000 2,140 4.200 2,200 132,540 P10-6. Non-reciprocal Apportionment. Following are the estimated annual direct departmental overhead data for XYZ Engineering Industries Ltd.: DEPARTMENTS Production Service Overhead Items Dept. A Depr. B Dept. c Store Repair Rs. Rs. Rs. Rs. RA Supervision 25,000 32,000 28,000 14,400 16,000 Indirect labour 10,800 12,000 16,000 12,266 14,400 Indirect supplies 9,700 11,200 10,860 2,800 7,302 Labour fringe benefits 13,744 18,698 20,290 1,280 1,520 Equipment depreciation 12,000 16.000 20,000 1,120 3,480 Taxes & depreciation of building 40,000 Total 71,244 89,898 95,150 31,866 42,702 The annual electricity bill is estimated at Rs. 18,600. The following additional data are to be used for distributing relevant items of expenses: DEPARTMENTS Descriptions Production Service Dept. A Dept. B Dept.C Store Repairs Electricity consumption 30% 20% 25% 4% 11% Area occupied in sq.ft. 10,500 12,600 14,700 1,680 2.520 Estimated requisitions to be handled for depts. 62,100 40,500 20,250 12.150 Estimated maintenance hours 2,400 2,100 3,000 Estimated direct labour hours 160,000 180,000 160,000 General Factory 10% -- - -- 1 1 -- 1 General Factory expenses are closed out first based on the area occupied by each department. (ii) Store expenses are prorated next based on estimated requisitions to be handled for each department. (iii) Repairs expenses are closed out last based on estimated maintenance hours to be spent in each department Required: (a) Prepare a Factory Overhead Distribution Sheet. (b) Calculate overhcad rates for production departments based on direct labour hours. Check figures: Total Cost: A Rs.145,891, B Rs.161,079, C Rs.175,030 Overhead rate: Rs.0.912, Rs.0.893, Rs.1.094