TOTAL CUTTING COOKING CANTEEN indirect labour 290 000 120 000 140 000 30...
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Accounting
| TOTAL | CUTTING | COOKING | CANTEEN | |
| indirect labour | 290 000 | 120 000 | 140 000 | 30 000 |
| indirect material | 76000 | 24000 | 32000 | 20000 |
| heating | 24000 | |||
| depreciation | 60000 | |||
| supervision | 48000 | |||
| power | 40000 | |||
| floor area | 20000 | 24000 | 6000 | |
| value of building | 300000 | 240000 | 20000 | |
| number of employees | 80 | 60 | 10 | |
| kilowatt hours | 9000 | 8000 | 1000 | |
| direct material | 100000 | 50000 | 30000 | |
| cubic capacity | 50000 | 42000 | 38000 | |
| maintenance hours | 8000 | 6000 | ||
| direct labour | 12640 | 8400 | ||
| machine | 15700 |
prepare a statement showing the allocation of each overhead item in the 3 departments.show the basis of apportionment for each overhead
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