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Question 2 Factory Tan has three production departments and two service departments, Product Departm Service Departments Packa Techni Cam Units Cum fi, Assem ing Factory
Question 2 Factory Tan has three production departments and two service departments, Product Departm Service Departments Packa Techni Cam Units Cum fi, Assem ing Factory Flowe Areas Square Foot 250 250 150 50 Power Consumption (KWH) 50,00 Kilo Wall Hours 20,000 10,000 Number of technical services Times of technical services 25 15 8 Number of Number of Workers 15 15 10 Average Inventory 250,00 Cost(RM) 150,000 The total productive overhead for January 2016 is given as below: RM Factory rental 60,000 Electric power 25,000 Machines repost 35,000 Canteen Cost 7,000 Inventory Insurance 15.000 Required: ents Departments Assembil Packa Techni Cam Cumil ng Units Factory Flower Areas Square Foot 300 250 250 150 so Power Consumption (KWH) Kilo Wall Hours 50,00 0 20,000 10000 Number of technical services Times of technical services 28 15 Number of Workers Number of stall 15 15 10 Average Inventory value 100,0 250,00 0 Cost (RM) 150.000 The total production overhead for January 2016 is given as below: RM Factory rental 60,000 Electric power 25,000 Machines repair cost 35,000 Canton Cou 7,000 Inventory Inance 15,000 Required: ) Allocato all the overheads to the production and service departments. (1 mark) b) Apportion all the overheads from service departments to the production departments (14 marks) (Total: 45 marks)
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