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  • Fma Excel Sheet

    Uploaded by

    Linda Small
    96 views1 page
    This document contains cost allocation information for overhead costs across different departments - Cutting, Assembly, Stores, and Canteen. It shows the indirect material and labor costs, as well as overhead costs like depreciation, rent, utilities. It also provides the floor area, power usage, and net book value of equipment for each department. Finally, it allocates the total overhead costs to each department based on factors like direct labor hours and machine hours.

    Original Description:

    MANAGEMENT COSTING FOR FIA

    Original Title

    FMA EXCEL SHEET

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    © Attribution Non-Commercial (BY-NC)

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    This document contains cost allocation information for overhead costs across different departments - Cutting, Assembly, Stores, and Canteen. It shows the indirect material and labor costs, as well as overhead costs like depreciation, rent, utilities. It also provides the floor area, power usage, and net book value of equipment for each department. Finally, it allocates the total overhead costs to each department based on factors like direct labor hours and machine hours.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    96 views1 page

    Fma Excel Sheet

    Uploaded by

    Linda Small
    This document contains cost allocation information for overhead costs across different departments - Cutting, Assembly, Stores, and Canteen. It shows the indirect material and labor costs, as well as overhead costs like depreciation, rent, utilities. It also provides the floor area, power usage, and net book value of equipment for each department. Finally, it allocates the total overhead costs to each department based on factors like direct labor hours and machine hours.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 1

    Indirect material

    Indirect labour

    Cutting
    Assembly Stores
    Canteen
    Total
    30000
    15000
    5000
    10000
    60000
    25000
    10000
    20000
    15000
    70000

    Total overhaeds to be apportioned


    Machinery Depreciation
    10000
    Rent & Rates
    60000
    Heat & Light
    20000
    Power
    20000
    Insurance
    10000
    Item
    Floor Area
    Power Usage
    Net Book Value

    Cutting
    Assembly Stores
    Canteen
    Total
    3000
    1500
    1000
    500
    6000
    45%
    35%
    5%
    15%
    100%
    60000
    30000
    10000
    0
    100000

    Canteen
    Stores

    Cutting
    Assembly Stores
    30%
    60%
    10%
    60%
    40%
    0%

    Details
    Indirect materials
    Indirect labour
    Machinery depr.
    Rent & Rates
    Heat & Light
    Power Usage
    Insurance
    Total
    Canteen(Cutting)
    Canteen(Assembly)
    Canteen(Stores)
    New Total
    Stores(Cutting)
    Stores(Assembly)
    New Total
    Labour hours
    Machine hours
    O/Head Absp. Rate

    Cutting
    Assembly Stores
    Canteen
    Total
    30000
    15000
    5000
    10000
    60000
    25000
    10000
    20000
    15000
    70000
    6000
    3000
    1000
    0
    10000
    30000
    15000
    10000
    5000
    60000
    10000
    5000 3333.3333 1666.6667
    20000
    9000
    7000
    1000
    3000
    20000
    6000
    3000
    1000
    0
    10000
    116000
    58000 41333.333 34666.667
    250000
    10400
    (34667.00)
    20800
    3466.6667
    126400
    78800
    44800
    0
    250000
    26880
    17920 (44800.00)
    153280
    96720
    0
    0
    100000
    50000
    1.5328
    1.9344

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