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of key gent counting onts and process and to test your by to malo mtu energ and interpretaci Information and use them to make appropriate

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of key gent counting onts and process and to test your by to malo mtu energ and interpretaci Information and use them to make appropriate business decisions TASK 1 COMDESK PLC manufactures bespoke computer desks in the production department Manufacturing, Finishing Quality Control, Stores an Enter your search term paynes absorption contingumo any also has tree service departments Analyse product costs and you uve been suppies weh following information in relation to the production department Base Manufacturing Finishing Packaging Total Number of employees 10 12 30 Machinery value 70.000 56.000 35.000 100 000 Factory que mere 220 210 320 750 Factory volume cubic metres) 30 000 207000 20000 0000 We getres 10.000 12.000 71.000 33.000 Machine hours 70.000 20.000 30.000 70 000 (a) Explain what the corption costing systems (3 marks) (6) COMDESK OSM PLC estimates to spend 80,000 for heating the factory during the year 2020, calculate the heating out that should be allocated to each of the three production departments (8 marks) The following additional information has been supplied Manufacturing Finishing Packaging Maintenance Stores Quality control Ana 3.600.000 2.400.000 1.800,000 900.000 750,000 CCOO 000 overheads Usage of service departments Manufacturing Finishing Packaging Maintenance Stores Quality control Maintenance 20% 25% 25% UR 10 ON Store 30% 3000 200 OS OS 20 Quality 30% 20 09 0% ON conto 50 ic) the overheads allocated to the three service departments are reallocated to the three production departments on the basis of usage Using the information provided in the tables above about the annual overheads and usage of each service by the production and other service departments reallocate the service overheads to determine the total overheads after reallocation for each of the three production departments (22 marks] TOM

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