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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › APPOTIONMENT
HEATING AND LIGHTING 12000
WELFARE COSTS 7000
POWER 42000
TOTAL 61000 BASES OF APPORTIONMENT
CUBIC CAPACITY
NO OF EMPLOYEE
KWH USAGE ( respectively)
Other information
Cubic capacity
Employees
Power
Labour hrs
Machine hours
For dep 1
6000
20
35000
28000
40000
For dep 2
7500
30
25000
48500
39000
Maintenance
Cubic capacity m*3 2500
Employees 6
Total
16000
56
60000
76500
79000
The maintenance dep splits its time between dep 1 and 2 on a ratio 2:3
The management accountant has partially completed an allocation and apportionment statement
Heat and light
Welfare
Power
Total
Dep 1 dep 2 dep 3
4500 5625 1875
1500
24500
31500T
What would be the total cost allocated and apportioned to dep 2 excluding the reapportionemnt maintenance costs?
Ans 26875
What is the Oar for dep for dep 1
Ans 0.788/ machine hr
1. SIR SINCE HERE IN THE QUESTION ITS NKT SPECIFICALLY MENTIONED WHIXH METHOD TO USE DOR APPORTIONMENT STEP UP ,DIRECT ,RECIPROCAL IF NONE IS MENTIONED WHICH METHOD SHOULD BE USED
2. FOR DEP 1 OAR
31500/40000= 0.7875 is the ans i m getting so in the ans key its given 0.788 is my ans correct
Plz solve my doubt
Please do not type in capital letters.
The method of apportioning is given in the question. It is in the ratio 2:3 (which is 2/5 and 3/5).
0.788 is 0.7875 rounded, and so your answer is correct!!
Actually sir it was a typo
Sir for 1 I m unable to get that ans could u please explain
Have you watched my free lectures on allocation and apportionment?