The total overheads allocated and apportioned to the production and service departments of LS Ltd are as follows.

Assembly = $17,350

Finishing = $23,970

Maintenance = $18,600

Canteen = $6,600

A suitable basis for sharing out the maintenance costs is the time spent servicing equipment. The amount of time spent by the maintenance department servicing equipment in the other three departments has been analysed as follows.

Assembly 50%

Finishing 40%

Canteen 10%

The Canteen department's overheads are to be reapportioned on the basis of the number of employees in the other three departments.

AssemblyFinishingMaintenanceCanteen

Number of

Employees2030102

Complete the overhead analysis sheet below and reapportion the service departments' overheads to the production departments.

Overhead$Assembly $Finishing $Maintenance $Canteen $Total

Total from

Above 2030 10 2

Reapportion

Canteen

Reapportion

maintenance