Production cost centres

MTC NANM MTC NAM 139170$FINM..Q Question 1 RKS Viceroy Manufacturers has gathered the following information with the objective of departmentalising its manufacturing overheads: Production cost centres Service cost centres Total Cutting Machining Assembly Storeroom Maintenance No. of employees Labour hours Plant and machinery vales 210 00080 00045 00020 000 30 65 20 10 140 5906 590 80 000435 000 15 1 600 3 200 950 250 Areafm1 Material requisitions Maintenance hours Kiiowatt hours Machine hours 7 500 1 600 75 210 8 500 9 500 600 30 65 1 200 3 000 500 1000 21 500 450 3 000 145 495 10 000 350 50 10 160 300 The following are the budgeted manufacturing overheads for 2018 Production cost centre Service centre TOTAL Cutting Machining Assembly StoreroomMaintenance R Indirect materialsR Indirect labour Major maintenance 2 200 1900 1 500 2 0008 100 5 200 2 600 2 300 4 300 11 80026 200 18 600 7 600 4 600 30 800 Allocation basis Machine insurance Electricity Building insurance Rates Machine depreciation Employee cafeteria Maintenance Total manufacturing overheads Plant values 2 500 5 500 2 100 1 900 8 500 4 350 18 500 108 450 Floor area Plant values Maintenance hours