成本會計課程第七章課堂練習(xí)

1、第七章課堂練習(xí)Waminglid has two production centers and two service centers to which the following applies:Production departmentsService centersABStoresMaintenanceTotalFloor area (m2)5,9001,4004003008,000Cubic capacity (m2) 18,0005,0001,0001,00025,000Number of employees 1463225Direct labour hours2,4001,040M

2、achine hours1,5004,570The following overheads were recorded for the month just ended:000Rent12Welfare costs2The service centers work for the other the other centers as follows:ABStoresMaintenanceWork done by:Stores50%40%-10%Maintenance45%50%5%-Required:(a) What would be the overheads allocated to ea

3、ch department?(b) Calculate the total overheads included in the production departmentsafter reapportionment using the reciprocal method.(c) 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)ABSMRent

4、 (floor space)88502100600450Welfare(number of employees)1120480240160Total99702580840610(b) S=840+0.05MM=610+0.1SS=875M=697.5ABSM99702580840610Stores437.5350(875)87.5Maintenance313.75348.7535(697.5)Total10721.253278.75-(c) 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 perlabpur hourProduction department B: as this is a machine intensive department the overheads should be absorbed on a machine hour