required an Excel table to illustrate the overhead costs and calculate the total cost per headphone

Forecast figures for time period T Price per headphones 159 E what the total cost per headphone is working out at. You need to analyse the overhead costs, Current production (units) 2500 how they are allocated, apportioned and reapportioned as there may be some changes made by the management accountant based on your findings. The management accountant would also Factory rent 140 000.00 E like to know how all these costs would be shown on the standard cost card. Re-decorating of moulding department 20 000.00 E Electricity cost 30 000.00 E Depreciation of machinery 5 000.00 E Before the headphones can be delivered to the warehouse for distribution, they pass through a five-stage Direct materials 24 000.00 E production process. The headphones start in the moulding department and work their way through the Direct labour - skilled workers 20 000.00 E wiring department, IT department, polishing department and, finally, the packaging department. Direct labour - unskilled workers 26 000.00 E Direct expenses 10 000.00 E As well as these five production departments, there are two other non-production departments within Training for IT department staff 6 500.00 E this factory. These two service departments are the canteen and the maintenance department. All Packaging department floor resurfacing 3 000.00 E New machinery for maintenance department 23 500.00 E employees who work in this factory have the benefit of eating at the subsidized canteen. The Canteen redesign 55 000.00 E maintenance department is responsible for the general maintenance and repairing of the machinery within the whole factory. M Headphone factory irrently make 2,500 headphones. The departmental specifications are provided below: Moulding Wiring IT Polishing Packaging Maintenance Canteen Total Area (m 2) 1000 800 550 650 700 60 70 3830 Machine value (E) 20000 4000 55000 38000 23000 0 20000 160000 Number of staff 10 40 12 6 12 20 0 100