QUESTION TWO

1. The summary of overheads for the three production departments and two service departments of a company have been provided below.

Department	A	B	C	S1	S2
Overheads (GH)	20,000	15,000	25,000	18,000	12,000
The service departmental costs are apportioned as follows
	A	B	C	S1	S2
S1	25%	30%	35%	-	10%
S2	30%	30%	25%	15%	-

Required:

Apportion the service center costs and determine the total production departments overheads after the apportionment.