From the following information, work out the production hour rate of recovery of overheads in departments A, B and C:
|
Particulars |
Total |
Production departments |
Service departments |
|||
|
A |
B |
C |
D |
E |
||
|
Rent (Rs) |
1,000 |
200 |
400 |
150 |
150 |
100 |
|
Electricity |
200 |
50 |
80 |
30 |
20 |
20 |
|
Fire Insurance (Rs) |
400 |
80 |
160 |
60 |
60 |
40 |
|
Plant depreciation (Rs) |
4,000 |
1,000 |
1,500 |
1,000 |
300 |
200 |
|
Transport (Rs) |
400 |
50 |
50 |
50 |
100 |
150 |
|
Estimated working hours |
1,000 |
2,500 |
1,800 |
|||
The expenses of service departments D and E are apportioned as follows:
|
A |
B |
C |
D |
E |
|
|
D |
30% |
40% |
20% |
— |
10% |
|
E |
10% |
20% |
SC% |
20% |
— |