Sweets Chocolate Maintenance Floor area in 650 350 400 square metres Number of 30 50 10 employees Power in Kw 60,000 30,000 10,000 hours Maintenance 400 200 hours Number of 100,000 75,000 products Machine hours 55,200 99,000 Net book value - 50,000 40,000 1. Apportion power costs to the sweets, chocolate and maintenance departments Sweets A 96,000 B 74,286 C 53,333 D 88,889 Chocolate 48,000 40,000 88,889 71,111 Maintenance 10,000 45,714 17,778 correct 2. Apportion rent costs to the sweets, chocolate and maintenance departments Sweets A B 83,571 C 102,857 Chocolate 108,000 54,000 45,000 D 100,000 80,000 Maintenance 18,000 51,429 20,000 correct 3. Apportion depreciation costs to the sweets, chocolate and maintenance departments Sweets Chocolate Maintenance A 188,000 84,000 28,000 B 93,333 155,538 31,111 0 130,000 70,000 80,000 correct 4' Ap?"i" maIntenance costs to D 180,000 120,000 the sweets and chocolate departments Sweets Chocolate 50,000 25,000 1 14,000 57,000 correct 84,000 32,000 97,714 48,857 COED} 5. Calculate the departmental rate for the sweets and chocolate departments based on machine hours Sweets Chocolate A 7.26 2.51 B 7.97 2.58 C 9.33 3.08 correct D 5.15 34.07