A company has three production departments A, B and C and two service departments, X and Y.
The following data are extracted from the records of the company for a particular period.
|
Sr. No. |
Particulars |
Amount (Rs.) |
|
01 |
Rent and Taxes |
25,000 |
|
02 |
General lighting |
3,000 |
|
03 |
Indirect Wages |
7,500 |
|
04 |
Power |
7,500 |
|
05 |
Depreciation of Machinery |
50,000 |
|
06 |
Sundries |
50,000 |
Additional Data
|
Particulars |
Total |
Dept. A |
Dept. C |
Dept. X |
Dept. Y |
|
Direct Wages (Rs.) |
50,000 |
15,000 |
15,000 |
7,500 |
2,500 |
|
Horsepower of Machines |
150 |
60 |
50 |
10 |
– |
|
Cost of Machinery (Rs.) |
12,50,000 |
3,00,000 |
5,00,000 |
25,000 |
25,000 |
|
Production has worked |
— |
6226 |
4066 |
— |
– |
|
Floor space (sq.mtrs) |
10,000 |
2,000 |
3,000 |
2,000 |
500 |
|
Lighting points ( Nos.) |
60 |
10 |
20 |
10 |
05 |
Service Departments’ Expenses Allocation:-
|
Department |
A |
B |
C |
X |
Y |
|
X (%) |
20 |
30 |
40 |
– |
10 |
|
Y (%) |
40 |
30 |
20 |
10 |
– |
You are required to,
A. Prepare primary and secondary distribution summary according to repeated distribution System.