Prepare a statement to show the total production overheads, Financial Accounting

Assignment Help:

Aristo Ltd uses a system of absorption costing. The product passes through a machining department and an assembly department before it is completed. The assembly department is labour intensive and machining department is capital intensive;.

The company's cost accountant has calculated the following overhead costs for the financial year ended 31 May 2010.

 

 

Rs

Electricity :

Power

62,000

 

Heating and lighting

14,000

Supervisory wages

 

54,000

Rent and rates

 

21,000

Insurance :

Machinery

16,740

 

Premises

7,000

Depreciation of machinery

 

41,850

The given information should be used to evaluate the appropriate basis of apportionment for the year.

 

Production Departments

Service Departments

 

Machining

Assembly

Maintenance

Canteen

Cost of machinery

Rs 810,000

Rs 27,000

 

 

Machine hours

30000

6000

 

 

Power (kilowatt hours)

75000

25000

 

 

Direct labour hours

35000

105000

 

 

Number of employees

20

60

5

5

Floor area (square metres)

11000

8000

200

800

The proportion of work done by the service departments is estimated to be:

 

Machining

Assembly

Maintenance

Canteen

 

%

%

%

%

Maintenance

65

25

 

10

Canteen

25

75

 

 

It is the company policy to apportion the maintenance department's costs between the other three departments to remove those costs before apportioning the canteen costs between the production departments.

Required:

a) Create a statement to show the total production overheads for each production department, showing the basis of apportionment selected.

b) Determine an overhead absorption rate for each production department, using the most suitable basis of absorption.

c) What is activity Based Costing and how does it differ from traditional absorption costing?

d) Describe four differences between financial and management accounting.


Related Discussions:- Prepare a statement to show the total production overheads

605, I am working on the comprehensive probelm and I can not figure out the...

I am working on the comprehensive probelm and I can not figure out the trial balance. Where am I going wrong?

Make journal entries required to dispose off, make journal entries require...

make journal entries required to dispose off over or under applied manufacturing overhead assuming it is allocated among work in process, finished goods and cost of goods sold ba

Expected opportunity loss decision criterion, The construction manager for ...

The construction manager for Acme, Inc. must decide whether to build single-family homes, apartments, or condominiums. She estimates annual profits will vary with the economy, as f

What is deferred taxation, Deferred taxation is caused by timing differenc...

Deferred taxation is caused by timing differences that arise when a transaction is recognized differently for accounting and tax purposes; for i.e, capital expenditure, that invol

Calculate interest rate forecasting, Assume that we are in December 2009 an...

Assume that we are in December 2009 and try to make forecasts of the five year interest rate at the end of January 2010. For this question , you just need to fill out the blank s

Relationship between cash or call asset-or-nothing, Options with discontinu...

Options with discontinuous payoffs are called Binary options. An example is the cash-or-nothing callwhich pays nothing if the stock price at the maturity of the option is below the

Ias 1, Dillings Ltd is a wholesaler and distributor of catering of office e...

Dillings Ltd is a wholesaler and distributor of catering of office equipment. The following list of balances was extracted from its books at 31 March 2004: 1428_Prepare the Income

Artificial intelligence and neural networks, examine the resemblance betwee...

examine the resemblance between Artificial intelligence and neural networks

Important points for holding company with subsidiary , Important points for...

Important points for holding company with subsidiary The following points are important: 1) The first approach is to determine the effective shareholding by the holding compan

Prepare the journal entries, Prepare the journal entries required to record...

Prepare the journal entries required to record the following transactions of a nongovernment, not-for-profit organization.   1. Unrestricted cash contributions received durin

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd