成本会计课程第七章课堂练习.docxVIP

第七章课堂练习 Waminglid has two production centers and two service centers to which the following applies: Production departments Service centers A B Stores Maintenance Total Floor area (m2) 5,900 1,400 400 300 8,000 Cubic capacity (m2) 18,000 5,000 1,000 1,000 25,000 Number of employees 14 6 3 2 25 Direct labour hours 2,400 1,040 Machine hours 1,500 4,570 The following overheads were recorded for the month just ended: ￡’000 Rent 12 Welfare costs 2 The service centers work for the other the other centers as follows: A B Stores Maintenance Work done by: Stores 50% 40% - 10% Maintenance 45% 50% 5% - Required: What would be the overheads allocated to each department? Calculate the total overheads included in the production departments after reapportionment using the reciprocal method. Calculate the overhead applied rate for each production department. Justify the basis that you have used. Note: Calculate to two decimal place of ￡. 2. (a) A B S M Rent (floor space) 8850 2100 600 450 Welfare(number of employees) 1120 480 240 160 Total 9970 2580 840 610 S=840+0.05M M=610+0.1S S=875 M=697.5 A B S M 9970 2580 840 610 Stores 437.5 350 (875) 87.5 Maintenance 313.75 348.75 35 (697.5) Total 10721.25 3278.75 - - Production department A: as this is a labour intensive department the overheads should be absorbed on a direct labour hour basis. Overhead absorption rate/labour hour = 10721.25/2400= 4.47 per￡labpur hour Production department B: as this is a machine intensive department the overheads should be absorbed on a machine hour basis. Overhead absorption rate/machine hour = 3278.75/4570= 0￡.72 per machine hour