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

Assembly $34,700 Finishing 47,940 Maintenance 37,200 Canteen 13,200

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 analyzed as follows.

Assembly 50%

Finishing 40%

Canteen 10%

3

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

Assembly	Finishing	Maintenance	Canteen
20	30	10	2

Required:

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