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Apportioned overheads

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Apportioned overheads

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • September 8, 2016 at 2:39 pm #339059
    peter
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Hello John,
    Could you please help me to understand this question?

    There are two production cost centers C1 and C2 and two service cost centers S1, S2.

    Total overheads:

    C1 C2 S1 S2
    $12000 $17000 $9500 $8000

    each service cost centers works for other cost centers in the following proportions:

    C1 C2 S1 S2

    % of service cost center S1 to: 60% 40% – –
    % of service cost center S2 to 35% 35% 30% –

    What is the total overhead for production cost center C1?

    A $17700
    B $19140
    C $21940
    D $23240

    Sorry I just dont understand it at all? 🙂

    Thanks for your help!
    Peter

    September 8, 2016 at 3:27 pm #339073
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    You need to recharge service centre S2 to the other centres using the %’ages given.

    Then you need to recharge the resulting total for service centre S1 to the other centres, again using the %’ages given.

    Then you can add up for C1 and you will have the answer you need.

    You really need to watch my free lectures on this (it is chapter 8 of the free lecture notes and the lectures that go with them), because all of this is explained (with examples) and I cannot type out the whole of the lecture here.

    (My lectures are a complete free course for Paper F2 and cover everything needed to be able to pass the exam well.)

    September 9, 2016 at 9:29 am #339315
    peter
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Thanks Sir, sorry for being silly I haven’t watched chapter 8 yet.

    September 9, 2016 at 6:13 pm #339472
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    No problem 🙂

    If you are still unsure after watching the lectures for Chapter 8 then do ask again.

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