| Prosper Plc | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 |
|---|---|---|---|---|---|---|---|
| Overhead Analysis Statement | |||||||
| Overhead | Basis of Apportionment | PRODUCTION DEPARTMENTS | SERVICE DEPARTMENT | Total Overhead | |||
| A | B | C | D | E | |||
| Indirect Wages | Allocated | 3620 | 2850 | 4760 | 2720 | 700 | 14650 |
| Depreciation of Machinery | Value of Machinery | 6500 | 9600 | 6800 | 3900 | 2200 | 29000 |
| Heating and Lighting | Area (sq m) | 1800 | 2250 | 3000 | 900 | 1050 | 9000 |
| Factory Administration | No of Employees | 4400 | 6000 | 7200 | 2400 | 4000 | 24000 |
| Power | Power (kW hrs) | 4200 | 7000 | 5250 | 3500 | 1050 | 21000 |
| Total Departmental Overhead | 20520 | 27700 | 27010 | 13420 | 9000 | 97650 | |
| Reallocate Dept E | No of Employees | 1980 | 2700 | 3240 | 1080 | ||
| 22500 | 30400 | 30250 | 14500 | ||||
| Reallocate Dept D | Direct Machine Hrs | 7500 | 4000 | 3000 | |||
| Total Production Overhead | 30000 | 34400 | 33250 | ||||
| Overhead Absorption Rate | |||||||
| Department A | Total Overhead | ||||||
| Total Direct Labour Hours | |||||||
| 30000 | |||||||
| 12000 | |||||||
| 2.5 | |||||||
| Department B | Total Overhead | ||||||
| Total Direct Machine Hours | |||||||
| 34400 | |||||||
| 8000 | |||||||
| 4.3 | |||||||
| Department C | Total Overhead | ||||||
| Total Direct Labour Hours | |||||||
| 33250 | |||||||
| 14000 | |||||||
| 2.375 | |||||||
| Prosper Plc | |||||||
| Job Costing Statement - Job A1 | |||||||
| £ | £ | ||||||
| Direct Materials | 150 | ||||||
| Direct Labour | (20 hrs x £10.50) | 210 | |||||
| Direct Expenses | 75 | ||||||
| PRIME COST | 435 | ||||||
| Overheads | |||||||
| Dept A | (3hrs x £2.50) | 7.5 | |||||
| Dept B | (4 hrs x £4.30) | 17.2 | |||||
| Dept C | (2 hrs x £2.38) | 4.76 | 29.46 | ||||
| TOTAL COST | 464.46 | ||||||
| Profit (20% Profit Margin) | 116.11499999999995 | ||||||
| SELLING PRICE OF JOB NO 55 | 580.5749999999999 |