seaeeeed Bee eee sates that overheads con which re not dict en (Overheads were als how in the product nis oi indirect ers of expe othr ar and - Overhead Costs Gaia In led Matar labour & indirect expences | Indirect mater a, Indirect about & ind jn Coli 5 my ideniicaion of ice temo aes phat codes Be ped ay 1 inpenen combination woe oi! qe Gost Centre Cod fees and al codes tari CLASSIFICATION OF Heth Fed nl () Bost Fncin (WPrton Overs D)Sting ad Disrbon Overeadsan Bitters ovens ey sid ne in Cap | Pe sfveens ising ou fsb non te care Cong Pf nd Lon atch as donaon loss profit on ule o asec pra an tr Gana ches ng bs oom careserly tke ene aa eee cone vse : pe gusts | zs ist is ses: overheads a 10 diatribe bi of pt me gervies, fr example, machine bus, labour hs ere eed 1085 cee i0 ella ili acne shoul! Be located pg eB pecans nd ct: Cases oes or pertin le Gonna nment of overheads based on tis criterion yh elon bewen cox oj and co. eal pnt Once tober ee jonment of overhead is isi he ene received by them 1) Aporinnmet Aang CAS, bono (1 ppp tone cx cet 08 008 eAahe Ss yd coon emesis vo moderns v1 ping ae ae Th sinwnas te ‘eparimentaaton of overheads Ente eh ec peep ae be aportined ve 9. a en Ser Forcample te expen on greta epi a mates Feta aera lca Bat depute! ut bas 1 be apportioned 0 aos (Con Centre) ne depres (6) Alben Apert; The allacation or apportionment of an expense sain meatier te contcetre. The terms ae iret fon ekeices ofc which ae idesiible with any oe pesca deparen are Spar cllee Biv amount of wages indindaly ofan item of cost; for empl ean wich be wl mis: There are to ps of paren of oscar maces. CAS 13 defines Service Cost Cente te ear services across the exept A Serie Cot ie pert or Ober Service Cost Cems is Leg poccssor operation. Exanplesof see ist ets se deepen culty cont, aly sare, se ta anspor Component, Tol ss, Pllsioe Cara Cos | mai Secret. The ots f erie ae reued 0b | a apostate nominees sth sae of te service rendered advantages of Departmentalsaton of Oerhen = Assen ab vervoros parents 5 own a etalon (Retr Estimation of Expenses ‘alos onan exct basi nd, to “ierent cost ens wes} Aertaining of Cot foreach to find oat he porn dimmmmman Which the product bas oust telpsto chara ea Apri does na pas trough al Dothe sme forall pout. Hi thse departments that have done fareach deparnent are brown (i Stable Method of Costing: Asia Sch deparment eg bath costing whe hn the product assemble. 19) Beer Cone: he overheads i la cool expenses nha depart yaa whol, will notte possible be summed up floes———— (Cost Accounting - 1p Ka, e be wm of Overheads : Fist sep 10 be flog, Nparmets an HED 0D tpi itty ramen on an eUiabe bai 9p 1 Distibati iferent suction eps oy imary an Secondary i pacon ved 0 tee prints 9 rhe tse ds rane arvrinn of Production Overbends BESS Of Prim wre tbemarongthe cost centres ig p> <7PO foment must be rational 0 distrib, inthe on teed s'0 “y (5 as of Primary Dirt sof producti ae : es. Bassof a bore two Pr be fllowed consistently and unifonny pea tebe the base i shows sre examples 1Y DISTRIBUTION me TABLE 1 : APPORTIONMENT) PRIMAR OF ovERAEag Be Foor area ie, the same is basis of ‘verheod Tartan oer ra eases (i)_Lighting (epson ce | My ronan (i, Labour wellare expenses 8 of Apportio btn! ade -aPPTionnen ge en inary distribution of ome tems of prog ¥ig ) oo feet "Se : pine Service Departments 2 and Repair Shop rect Worars Employees, or area, Pos, Watape Hore Povey, kan Horse Powe Horse power of machines, or Narbe7} machine hour, ot Value of macins Units consumed Weight of materials, or volume of naka cor valve of materials or unto mata 8G) Materalhandng overhead Direct labour hour, or Direc wages, Machine hours Technical estimates, surveys, ana Kw x Machine nr “Time keeing Hous {m Pescrne otcs No. of Recuisitons, a (0) Supenisen Weght orale o ater i T&_(), Compensation to workers Direct wages fe teneport Department (Crane hours, Truck nous, Tr (i) Holiday pay ‘Truck tonnage, Truck ton hours, (a) ESland PF contrbuton handle, Noo pata { Perquistes Ka Fre Protection Cantal Vale ot sss T()Deprecton of plat and rachinen| Capital values of assets Fa epecion/Qvaly Inspecion Hours (0 apars and marinas of part Fg Purchase Department No.of Purchase Ones, Vue Purcass 5 iasance of stock Stock vale ist nie and liter py Wn ree To, og pont, or Ara or Menton salto dove for such dbo ite wre caso Ugnng exer Na, fg poor sore] ene se FC Beare Dirt Distribution Method fr Re-sportonmen: Ths aio thtoe service department doesnot give service a ter serie dears sen departments there sn reirocl service exchange. Heo users cd. tne deal loaded onto the production depress. This sao knows [Meera Note: Other methods (Step Distrib, Reese Disibuca, Siu gation), used when a service serie 1 bie sence epatnes a inthe opinion ofthe ofthe sylbus which mentors nh syporormen of ‘primary (Bass for Absorption: After js bsoxptin. The slows some examples of the of Padicton ov Overhends : After the primary distribution 2 the service department costs over the ie needs tobe done on some stable bass be and production activity. This proces scaled ndaction cost centresa eer m @ ee = mn Overhend ¢ Prsbtin snd Variable PP Sot x Peters. The wale pod as a (ie penne ' Sia pet siance ot Burg meer (a) Absorption of Five # Tarai ove vices tae apacity wisi, analysed into =e te absorb 10 verbal an ce the pdt cos on bs oss AS Profit & Los yas quality cont fra bs ot pros " tin than 907 mal, wiber-abs whichever is higher: Costing ala be adjusted with Costing POLL Loge, _ te gt etn Sn ct 8 fA ref AI rt pre Wet Sotelo wi epeameemateyr Cats acca fess, foe mat a ua wert: Prati On oon ern oe nite ‘eet aoe ‘ = Faedovetens teat es Fatoctaaberi tt * Toeacmal nant aT es ne Varin eI erga root naan 229.282 +f ae = “Zeutual quantum of base The shove dicssion summed up inthe following chart CI —e Jong the varcus sec: Pinan Distbaton ————J Service Departmen bag Distibuon SummaryImustraton 3 maton ‘etalon or reper aalemen showing apportionment of cost fo various departments, Salton et Maitennoe Depeecaton ging Employers centration rr Ener) Superson otal Cost Accounting - J RA» emo costeg rt 8 comp a = pa] aware (Soc 2100 ploy CONN tp ‘oi Err 200] Superson is supe EEEEE | 15.00] FYBAF, Oct. 14, March oy, ‘Primary Overheads Distribution Summary 2000] 11200] ‘00 ol 45 1.000 al ages soo} 120} 90] gd Cost ot Machaery 1800] 720} 40] 360 No.of weirs 3000] 1.200] 00 ean Plant Valve (109853) ‘reo, (ai2tt934) Plant Vaiue | 1200] 243 (10:985:3) me) Wie | al eal Seria al Stee | sxe] mo] ol is1052) | SI Sins? | aml Wges 1200) 400} 2a (108552) rea 3600] 1008) as] 7s0 (iat21194) waco] 5165] _aare] are roi Woes of ron Deane el ess Dreamers (clung Died Wage) we ovens Man Capa died nfo duara:A SC x amie anata The ai css rape ja00| 4205] 2065] _a105 IN. Rand S are producing departments, and apt ae a6 olows ns On an equitable bassCo decomning tery (7%8.com, m Oct. 2044 ey Primary Overheeds Distribution Summary ass a Danbaton vee Wages of Poy ics Depernens (cng 7: "| pallodem Comey has four [Phera depermert: The acual aor ‘ning Department ‘ndect Wages Potion Department Saicing Deparment fetCost Accounting -1 (py Fa a sotaton i eo es ey re Ret fn pean li oe Orel Wnge Production Daparients arena overheads, Ont ther hang. ‘Sence Ouparmarts(esang Orel Wage) ae reread, om cnarae ity of eloyoes ‘company having to poducon deparments namely Aan B and to Barco ioarcs peer a epee cores ota a mad of arch, 2014 areas tohone "smal Pmgmanag rioonaion Slo avalon pact ee ‘Amount (©) | pr water sown Panay Dan of rents :YB.Com, Ot 215 Nox Statement 10,000 15] (7¥B.Com, Oct. 2014, Api 2017, sie= “a a — t overheads. eet ee eg Sec age ae eo Fem Daas Sore nos ferro terete 33 wean! fete rn Sn ag Beever sus a Osseo ‘ 117: (Primary + Secondary) Bere react rater vat ese “ Coat otel eas pa fo in There wo src pret XY Kronos ect OAS Bn lo | SE ti T Teasponesbtendinenmsad 1 Oneactospe rman nto mse ‘A 8 49,800, B -®29,600, X-® 15,600; Y -® 10,800. ‘Speision aren eine foot ‘Secondary Overhead Distribution Summary peanon Satnahing Departments HAVO ioguog hn, NA rn ; I ) Prepare Primary str (0 Pr oy Away 020 Fea of Ome matt 96:8 04 Mr ret aro) bal aw oa Summary = cle epee | Da (a) Primary Distribution (Al Dep" ee TS a oneal Tear [Prato Deparment ews! | ast Ole |r| Epona [out Te Fiiating] es et ee spanner ome lian e eectity en] sel 15-00 6.000] 2000 Jor Matre a ae 5.100] 6100 Bebe Vet ures: Spoon orton | 280 20m] 230) Benet Ihe ne Rent & Rates | Area eal 900 200 er rcet var Fusco eve | 200 138] 30m Be Ceveton fast vue |. somo 3800 Adal Power HP x tour xLF) 9.000 1800] 1,000] TaN pt 2 pnts Hest ares “ eae oy. Tro) ass ot a == ze. Be {@) Secondary Distribution (Service Departments) see rare ane —- ¥ stat sa a | |Finishing| Stores 5 Direct Me * Proton Depariners are not ovsneach Ov ms Nears vie ieey (tons | ne ral coos ot Saree Depemens paca eas = Frmaryast Jeane tabe) | 99200) 95500] 31500) 14.800] — sac Seorne ta ete aso| “too "15] (Conn: etn Apne en wee prem Fooo| 3000] 13) sett et rei ne Ae a 5300] 9,750] 98400] 17.050] —vay “I nr Aes 0 asl row rn 3 vg Persad ol tee tye vn anes ‘stration 1 | nan enghnearng tan he folowing partcularshave been extracted othe oar ena 45,000] 60,000 30,000] 30,000 2250| 2,250 4,500| 3,000] 49,000} 30,000 1) 4 250] 50 oh 3] ppt endered by service departmert Se tof enh 1o direct wages and ose o) BER ocacuat th about Pu 17, Oct. 12,10, 05, van. 0Cost Accounting. 7p % 22 - “| " Suton man and Absorption Rate = sf Acct, Apportionment 7 PERC ou, | RF Deva ny aA aw Tass NS wh asa Appoicomes| esis |e. Treo aa | © rae "O00 | PBR | cone Rloceton 4300] 900] 269 uonePoins | sy 1. Power and Ugting_| Given 1100] 140] 2t9] 2 i | Dreci Wages | 3200 2 Ones Gen ‘| af Zeaver* icra | 3200 3. Primary 1300] 900] 09 Wee sonot | conor 1 Sepertre Say | 8 gen gn] eo] ie] Ai Machine znsco| 2 Rent 500} 100 150) Nove woters " oe 400) 1900) 09} ek Bp | rect Wages | 20000 The aoe ©. Secondary y Exenser tSerce | aspen Means | riceton | cao a (-) 1,000] 200] 30 61.200] Ae at il et es Pn Cues ene ooa = Tae a ieieoan ces etna ee Ge sou ° 5009] ea Second ttn Senay 120 “| alt a 2 ‘00 | “zn 8 mB 2a ae 0.20] So] | rans Appononed 1810014400) 9300) — a an us| Soa] "em| zs] a oe 102] ro] tos] | Specie Co Li has res prdictondoparmentX, Ys, and wo serve Tassa| ta) pei] ——} The floning estimated figures fora certain pacod have been made avatas, Siriaas Oorcies dacucion vena Absa Rat Fer Hur maT ss] ten] “scx So | aval ete Sno ton = ma = 55] ost 2 4 ox] aon] 8 fx] ee] Se] ws m= Yous ncureto cacao ovtedsbpton i parout hepa io fre Diseibaton of Podacinn vd i epanments. What wil be the tl costo an arcie wnreetnta cere oa its ae ses Rocca ns 5 oF 40 wich cans cughX Venter Sande ee oe eran ence mon br \(FYBAR, Oct. 06, oWA-inis fe directional service flow ro 4Com Accomm’ - NEY, Bay m pen Beir Ba Te ent of OF mice cot cre. 5 (Scalar AP sae er ron sean cm Ts ns se. a oe PS metodo asa or Metbod oF (i) Simian mat 1» Non-Reciprocal bass: jn mec ete a APPOONS te oe gep Down Nethod & SePDitrbution eg Tedder Method. ips involved a8 itis thre of itso cents prio O72 IE BSS ba one iy Te nent epson th ct of cond serie EMS 19 Trdg, “parent showing the apportionment cores cou Pega tatrereated Daxtcwsn han Saw (Gan sa ashe ca rn (PA sae Sen Dp =o Tepe ete Dp eer 121 Regn Dtatn Mato Sot we wii ; ara er coo Tere eae aioe ee ol a2 2 Costs of fist service cost centres ae tobe apportioned to production cost cents, 4 ‘cont centres inthe proportion as determined i tp (i) i. P Hal a a a ep “This proces as sate in (i an (i) are wo be continued il the figures remaining ud . "a eT ig al ae a [ae Nese ss pete ees = We'd copoeritexpran wna os "oe een i = ] ie perso production ithe costs ofall service cos centres are ‘corey ts tee Prodicton SF ean ae a ayn oes— ‘Department x Oveoas y " 1 98 ut3Ctg Company nay Deport Oreond Depariment X Overend Bets X48 ong seen "a oe Total Overhead 4300 aice $e68 a0 mental expenses were tan 4200 SS 5,900 ants re aloted on 8 pECRNAGE basi 9 mens ar a 8 basi asf, ‘Wustration 24 Ina factory hee are to Cn ap 2016, the dpa rans and Hand ee Production gop redo POD Conta dt, - od fnally charged 10 Sach peucton gan spot Primary Apportionment Ayn Xs Overhead (4200 10%) a's Overhead (5 720x5%) a Yin X's Overhead (286 x 10%) xin'¥s Overhead (28 615%) yn Overhead (143 10%) Be rag pence hc cel costs of service centres are a "| oH a SRS So _ eal 2 ois ace eae Inthe ne pla of cin sevice ct cents aed hs . th rn or yee 2_—_ @} os dcconmtng “Rn » f 4 production depar yoo ver? en 2 a paar poe | et 28 7 =] 20% +0 ee | Sl Sl] Wepein 2 me BLL el Bee cnn usr : s gen orn oy Mg ‘location ot Overheads ; wv Service Total J [Maintenancd|. Sch r z assess o5 as 16,93,878) —9,60,368) md bine production departments A. 8 and C and two service departments P and meine ime ste sesso 2180 a0 ocx 9008 SES me ea aeons: 2:2 ens van Fs so Simutareous quton tod ofthe service departments are tobe apprioned ona pers Equation Method as follows gation method stb adopt car of secondary dsrbin Probe cxcareet pf aenal oie ws rs i -Y = Total Overhead ot Department 20 =2250+ 2 X=2250+ 7p 10 7 Y= 19006 ty @ “ ©‘48.000 35,400} 2.360 266] "7 2| 6085 ‘Aoporicrment ot, Expenses Appertonmaent oS Expenses ‘Apvorionment oS; Expenses ‘eportonment oS, Expenaes Ierertonmert oS Faparaes ‘oparvonment 8 Expenaes Mateation 3 A company has wo production cepartments an ree serie ‘cca or 8 parad ase departments are a lows Preon Depart Sersce Deparment: A 8 c Tout ‘A wchecal assessment othe apporonent of the costo the service departments ‘ou wrens 6 sow hol ord chargeable the wo production ong Ropents aan Mat ar) Seatanecia Equation Wars, BAe 011+ 0.1y Eircom ong, Bt = 40,000 Bes a Bp e320" (3) tom cy Wijx= 20.000 Meg 01°F 12rd 33 he rang, prigner 30.00 te Biya et woo = 240, sos = ey Ps = 550005 22727 sig is vlUe in equation 4) 0 000 5 (by 15 000 nt he ‘sper aloeaion| Service Deparment A (10% to Band C each) Service Deparment & (20% tA, 10% 10) vce Deparment C (30% 1, 10% 108). rice Deparment A Servce Departnent & ‘Service Department © Service Deparment A Service Deparment B Senvce Deparment © Servee Department A Service Deparment B (©) Simultaneous Equation Basle lt x24 a orn te eprint ome Siang rang ers7ic deparimys And Raped benton ao P anos Separnerta ‘Svano be ponctn Lee ay man tstrbution SUMAry Freducbon Deparimenis mes] = 2400] 4800] 2.009 Ber 1200] 800] 2.000] 509] fore ate 0) | tm] "09 Deprciasonct mecinery | 5000] 2800] | 1800) 200 Depa es ec A seo] 7810 12543) ae7 {W) Simutaneous Equation Method ‘= Total overhead of Dep. P (= Total overhead of Dept 20 P4000 Ta 0 9=2600+ TP So, 109 = 40,000 +29, 109 = 26.000 +p fost Accounting « "-Hny on ean sate! shoving acennen coon Statement Showing Seconda 4 z asta pr 4] Primary \ e. pre 20recaparn Ps pa exP2 allocatag My ‘ted eno (00%) 4000} 12009] —> 000] "i400] 6 3000 i vetoae0 x 2 « 3.000 4 io ‘should be taken 0 Strain th ore shouldbe taken up Finally, a: details are avaliable txt department P, and Py age nec ote Paar sexes ¢ ono o8 nen tans2 o Xoozy=4si0 git) Overhead Rate 4 K+ ¥= 2,000 oe Blanket Overhes Single oy S67 ae peor Baht Ovtead Rae the sorx-002= f . oay «2480 eer : ja ~ “Tot Quer ae oe sates ‘4s00 +500 al orice Coparn Feige Dank Aah pe io Dat San Dein Het det Ra of vee pen ‘Overheads of Service Dene istibution Pees ents. With Blanket Rat fe 7 180 [om Penta Mal RA: Asn py ie te) 10) a eet re Expenses asi ry DieotOn Bec pect ine The might Sram Cerne omctt 50001 2000] 1500] 14 go" mesa vated A eenme mien. 0:2) “ pate - tele peions Sore 2 608270 10| 750] 09 oct Toa atin apa ee EET ster stowed Si my cmpae weigh ide fet 1 Ropeted Dsttbation Method acest een ore Bice vmeceatoee “There is only a angle rae This computed ar the ene factory = I a : Sraretadoy mere | ovtuad ate for each nv cst cent. These are computed of th depatnerts Ts eulable where one produ manufactured or where work performed is more or ess uniform. These rates are suse we {wor more proscar mmanacued whe erfomed in te: oparents is tere {gtredcton Unit Method: Unde tis Ina manufacturing concer the fe 120.000. The overhead absorption fase onthe budgeted costs ad number fats the amount of production ove 115.000. (sPercentage of Direct Wages: Underihis at € 80,00, 00, the 15%, [fan order is received ‘overheads to be absorbed wllin 279200869 Oca 45. Under Absorption of Overhead ivan ck EQreeAeorpton ol Owteodt meats vy [peter overnood {Err Absomten «Cor Abaten Oat P81 [te tron overhead ‘48. Treatment of Over or Uneer ADSOTPION ot 0 sit — 48. Reconcitation of Overheads (Oct. 18) ron sot y . ; i Oveeass 98 SHPD Bot acy 50. Caves ot Over or Unde Aman bi bal apy consumed ot routos as tona ard te er rs f costo cost cates oF 8 UN calog erporoning poduton dep ps ant etn te 1) Coa rporonment Henna ecaing oe (c) Overneas absorption a repeater S2rC8 Geo. verhaay Packing come Mise mt ons cpecn (a) Proton coat €) Sete cost ite rene “ = (@) maybe ay of he above pe snoes im Seautamrenaasadapeaniansatd Het SE ca sta ay pence {0 Adminatatonoverheag ot teee Recagecaiae (6 Dstrbton vernon Me re oe cloned ws location described ag ppp 1) ae vrhag oc 1 or asst can eet pac, vm m a (c) Seme-tined or sem-vanable overhead |The costs that cannot dentiied with speci cane * Ces 8 aca tr ent am Fone ean 4 Eten cy oentmenet ee centre is known as. So 1 Ei wone of the given options imo Ste cot cat (a) Alccaton iol ih ® dettouon of overheads a © Anon maa etc (3 Carpeg fata co con (8 Dopey © Curry ot onan ester et cal ee eve na (© Coarpeg of oman cel cane cot nts sani —— Secs epee cn eh Aten ice aor tenga (@ Reena \ Peceragectdectwapebaas rect bout ou ae (0 acne ata (a Arateperontet op Bas oon Acton © Woe sro necromancer tehad bday Nelms (Taner Gn pet nae Ne atc ra omnes ©) Tews deplete (©) Carve ove as Steed charg othe next accounting year. (3) None of above caieg "* 7S ord abate tan fh act of overhead tg Salary of quality conto inspector (a) Under absorption of etna (©) Overabsorption of overhead {8} Ovemme premium pas to eect abowr (©) Prope: absorption of overhead ‘Machine mastenarce cost 10.Bad dette an example of (2) Production overend (b)Acminisraton overnead (©) Seling ovemeas (G) Distbuion overnead cape ‘1-Number of workers employed is ued a ‘6 Cab, chaps on (a) Tine ois cots PPAF aptreccnyee (ey crane valve {acre nour (Tuk vate 27 Ary cry oan cot (iver! svat { eice Reamer temas roe {emacs oocam ov exaPone Co oni wn ered seca Seas! = Smee (S Aesepton Sno ing RUE gun ne a a7 ioe i aut re sree (6 Snes ofa at |) Secondary 9% Arai sting aed autbuen overage done By \s) Nore ot enpenee ar ncn "Aone, pe and sla \0 eee comer and chant of ton on Aecomnting 1p yy vn rt epee SPEIER ot Try | fe nan Mao. ng rataegon ra et horas 72° 28 er man (aeiase that during the year 75,000 4 Goent ee er ety ae ed wo ude area yan Ortread was over absorbed byt 74a, Oted wos under santos by ey Aiiegamstated chad nea gcd wa $75, Lurie nose etd wees , 3000 ts onens ster ae 7 rabsoron of vathead 17,85.060 eapectry What cts seers (©) Unter absrton of 25 000 (©) rerabsepten ot 25.000 (asso Sigrace ar two at pe determined ne bom or et oor re. The Kons Birger 104.000 ovens pene feat 1.58,000overnandexpectare ‘iat waste overhond evetanderabsaon the roe (i) €2:720 over abe (E3224 oer anecnes (3.200 underabeored (2) 86000 unr aoa ‘nai le gross magne a actor wea SS tie 0 2m ey aehy am a & There are cost centres in a factory. Ove a tn, ContCanee A tegen iboarhew Men Coat Cane 8 dcp pleed J Prado? sasha Sule mE a Product in 9 \ re ean Cot can, Cal 30 oo ‘Machine Hours = Ja ‘What is the total production overhead cost per nit of Product P > (at 7886 rae, (©) Te9.08 ae ‘company nas wo production cost cane (PC 84 PC, and vo, nd SC, Oven aloaion and appartment a8 cows ior \What are he total vereads in PC afer reapportonment othe (a) 605500 (©) £643,320 (667,720 10-4 cost cere is charged wih he fofowing actual overhead costs or re, £23,720 10.260 Overheads were sbuoted inthe cot cate over the period on 1, Dreeterined absorption rate of € 21.50 per hour. Actua! laos ‘were 60 nous above | (@r0,120 1 P Corporation expects to incu 70.000 a factory overhead and costs ex year. rect abou costs aS pos hour ans 90 curing 20 hour tart abou? (a)t2e (orm "2 company appias acon ovemead onthe basis of rect ‘circ inbound ovemead forthe yer ar a tows Budget Dect Labour Hours 6.00.00 Factory Ovetaad Coat) Wat the 1A Overhead Expenditure @) Diet Labour Hous Machine Hours Got Acounting 780 St a, Pou ea Pow PU. Bult Actual 850.000 100 ‘Seyomrernbel gong cnanrnartoe oe Pe mt a gear a 22 pont 25470 eee : ‘on ° eet waa, U125.20 =. ro re a 188 Hoan cot ca ico bre ay 780) pen tz Moevtoonwe nroenon? #ppoionas concen bon ated iced Reserved rom sre cot cea 21600 pct an mre nals e crated aberten rt permasn 22 Mem selon cess pratense peso te 815.00 pe machin nay *PS eu chin hours» 4220 Based macine hous = 4139 Onrabeorpton «230 hata poston ots eerie ne ene ‘coun a coun ] Avansenen SII (8) Crt and caeton 2 Fooenccoee | {) Weretuse et © Apwcanae cn cae (©) Poyates 4 Noctoowe © bacon & Storm ©) Trainee Det cnon ral e[__coumma coun ij cma Wastin (8). Ere eg — {© Freprerioninctne 3 (Re dca {0) entra or. {Metrics {E) Plant copreciaion — oar 7 tains (©) et sen oSaaa ay “ Ad NEE. L ogg, s Sepmeaeisasnommrtanass ow m~ Hise eset co on cnn © Cutetheied naa pated fe ute lage, tig 8 When ne amo of orer ude ‘2h Loss Account. overhead rate COMUAES for the 10.Atianket overhead ae a sng & ry “en seding overhead. 11 Wages of delivery van vers en, 12 Uneer absorption of overheads means owned by the compar “Seawcrareronener ana t j overheads. "Seater rnayapenee ea Ho #08) +5750 045 \ es siasn ee 88 220005045) 5p (S78 20- 7 aye a, 0 ao ~\ seta re ara ' epetmn eee a aa “ae ie? "Sees N rept Pyrat’ Desens mg, . a wanes omc Beet ee 1 SS Ng oe 22. betato ne ne 8 18)-€ 20 saar9 Beaw et ©-2.0)-6.6)-a.6.4) *h-8-21 6B am pape 82 th te 2 BAI 1 192,22 25 eae i. ttc overeat, Fae ted cies toy Methods of 25, Decca costed of absapton ‘Rhete works done by manual labour at Pe unt of prccon heeasest ndmos tal of al ng False; ner ereet ying, shoe ndustnes aie a etter co eran + eee 30. False; Adminstration oveehaads olin ot or ereten st opentig ‘4 Fale Pacing cost may ‘nl ‘pon puoe