The modern Company is divided into four departments A,B C are production dept and D is service department . The actual cost for the period are as follows

	MVR
RENT	1000
Repairs to plant	600
Depreciation of plant	450
Employers insurance	150
Supervision	1500
Fire insurance in respect of stock	500
Power	900
Light	120

Following information is available in respect of 4 departments:

	Dept A	Dept B	Dept C	Dept D
Area (sq metres)	1500	1100	900	500
Number of employees	20	15	10	5
Total wages	6000	4000	3000	2000
Value of plant	24000	18000	12000	6000
Value of stock	15000	9000	6000	-
HP of pant	54	18	12	6

Required

1. Explain the accounting terms: ( 6 marks)
   1. Fixed overhead
   2. variable overhead
   3. Semi variable overhead
2. Apportion the cost to various departments [20 marks]