| Levenmouth Enterprises Plc | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 |
|---|---|---|---|---|---|---|
| Overhead Analysis Statement | ||||||
| Overhead | Basis of Apportionment | PRODUCTION DEPARTMENTS | SERVICE DEPARTMENT | Total Overhead | ||
| Cutting | Assembly | Admin | Maintenance | |||
| Rent | Area (sq m) | 4500 | 3500 | 2750 | 2250 | 13000 |
| Depn of Machinery | Value of Machinery | 2200 | 1200 | 600 | 0 | 4000 |
| Power | kW Hrs | 4000 | 3400 | 1800 | 0 | 9200 |
| Supervision of Employees | No of Employees | 7500 | 6000 | 3600 | 2400 | 19500 |
| Indirect Materials | Allocated | 900 | 870 | 480 | 450 | 2700 |
| Indirect Labour | Allocated | 5120 | 3290 | 730 | 1400 | 10540 |
| Total Departmental Overhead | 24220 | 18260 | 9960 | 6500 | 58940 | |
| Reallocate Maintenance | Value of Machinery | 3575 | 1950 | 975 | ||
| 27795 | 20210 | 10935 | ||||
| Reallocate Admin | No of Employees | 6075 | 4860 | |||
| Total Production Overhead | 33870 | 25070 | ||||
| Overhead Absorption Rate | ||||||
| Cutting | Total Overhead | |||||
| Total Direct Machine Hours | ||||||
| 33870 | ||||||
| 3600 | ||||||
| 9.408333333333333 | ||||||
| Assembly | Total Overhead | |||||
| Total Direct Labour Hours | ||||||
| 25070 | ||||||
| 4500 | ||||||
| 5.571111111111111 | ||||||
| Levenmouth Enteprises Plc | ||||||
| Job Costing Statement - Job 192 | ||||||
| £ | £ | |||||
| Direct Materials | ||||||
| Cutting | 50 m x £3.70 | 185 | ||||
| 25 m x £8.25 | 206.25 | |||||
| Assembly | 100 m x £6.95 | 695 | 1086.25 | |||
| Direct Labour | ||||||
| Cutting | 40 hrs x £15.00 | 600 | ||||
| Assembly | 60 hrs x £12.50 | 750 | 1350 | |||
| Direct Expenses | 250 | |||||
| PRIME COST | 2686.25 | |||||
| Overheads | ||||||
| Cutting | 25 hrs x £9.41 | 235.25 | ||||
| Assembly | 60 hrs x £5.57 | 334.20000000000005 | 569.45 | |||
| TOTAL COST | 3255.7 | |||||
| Profit (30% Profit Margin) | 1395.3000000000002 | |||||
| 4651 | ||||||
| SELLING PRICE OF JOB 192 | 4651 |