A factory consists of two production cost centres (G and H) and two service cost centres (J and K). The total overheads
allocated and apportioned to each centre are as follows:
G H J K
£40,000 £50,000 £30,000 £18,000
The work done by the service cost centres can be represented as follows:
G H J K
Percentage of service cost centre J to 30% 70% – –
Percentage of service cost centre K to 50% 40% 10% –
The company apportions service cost centre costs to production cost centres using a method that fully recognises any
work done by one service cost centre for another.
What are the total overheads for production cost centre G after the reapportionment of all service cost centre
costs?
A £58,000
B £58,540
C £59,000
D £59,540 B | 
发表于 2008-5-2 18:01
| 
