Calicut Soaps Ltd. supplies you the following information for the month ending on January 1988. You are required to apportion the overheads to production departments:
|
Production departments |
|
Service departments |
||||
|
A |
B |
C |
X |
Y |
||
|
Direct wages(Rs) |
7000 |
6000 |
5000 |
1000 |
1000 |
|
|
Direct materials(Rs) |
3000 |
2500 |
2000 |
1500 |
1000 |
|
|
Employees (number) |
200 |
150 |
150 |
50 |
50 |
|
|
Electricity (units) |
8000 |
6000 |
6000 |
2000 |
3000 |
|
|
Light points(numbers) |
10 |
15 |
15 |
5 |
5 |
|
|
Assets value(Rs) |
50000 |
30000 |
20000 |
10000 |
10000 |
|
|
Area occupied(squre yards) |
800 |
600 |
600 |
200 |
200 |
|
The expenses (in rupees) for the month were as follows:
|
Stores overheads |
Rs 400.00 |
|
Motive power |
Rs 1,500 |
|
Lighting |
Rs 200 |
|
Labour welfare |
Rs 3,000 |
|
Depreciation |
Rs 12,000 |
|
Repairs and maintenance |
Rs 2,400 |
|
General overheads |
Rs 1,000 |
|
Rent and rates |
Rs 1,200 |
Apportion the expenses of department Y in the proportion of direct wages and those of X in the ratio 4:3:3 to departments A, B and C, respectively.