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587, , TTT, , Ul. Primary Apportionment, , Cost and Management Neng, —— Minty,, 4, , 5. ¥. Ltd, has four departments, A, B, C and D.A, Band C are production epanty, ~ a = Hits, , D isa service dep, , artment, The actual costs for a per iod are as follows, , , , Rs., Rent 4,000 |, Repairs 2,400 |, Depreciation 1,350 |, Lighting 300 |, Insurance of stock 1,500, Supervision 4,500, Power 2,700, The following data are also available in respect of the four departments, |, Dept. A Dept. B Dept.C Dept. D |, Area (Sq. ft) 300 220 180 | 100, No. of workers 36 24 18 0, Value of plant (Rs. ) 24,000 18,000 12,000 6,000, Value of Stock (Rs.) 15,000 9,000 6,000 ws, , Apportion the costs to the various departments on the most cquitable method,, (Madras, B.Com. Nov. 2006; B.C.A./B.Sc.(ICE) May 20) |, [Ans: Total overhead: A : Rs. 6742.5; B: 47615 | Pe, , 6. X Ltd. has 3 production departments A, B and C and 2 service Departments D2 |, E. Following information relates to the month of January 2009., , Rent Rs. 10,000., , . Depreciation for Machine Rs. 20,000, , Motive Power Rs. 3,000, , Indirect wages Rs. 23,000, , Lighting Rs. 1,200, Additional Information:, , Production Departments, , A, 2,000, , B, , , , , Area occupied (sq. feet), , , , 2,500, , , , , Ci Rs. 3457.5; D:Rs.1T§ |i, | Ne, | Wy, | Me, , Ya, Hy, Service Depo ‘met?, Cc, 3,000 Mn, , , , lig points’ 10 15 20 500, Direct wages (Rs.) 3,000 2,000 © 3,000 | 1500, Horse Power (KWH) 60 30 50 10 5,000, Value of Machines (Rs.) 60,000 0,000 _1,00,000 ! 5,000, , Prepore overhead Distribution Statement.