Vasanth Engineering & Co. has three production departments and two service centres. The overhead analysis gives the following overhead costs:
|
Rs |
|
|
Production centres |
|
|
A |
1,380 |
|
B |
2,190 |
|
C |
1,290 |
|
Service departments |
|
|
D |
630 |
|
E |
510 |
The overheads of service departments are apportioned as follows:
|
A |
B |
C |
D |
E |
|
|
D |
30% |
40% |
20% |
10% |
|
|
E |
10% |
20% |
50% |
20% |
You are required to prepare secondary distribution summary under the trial and error method.