ea TN be Te sy) eee ' 4 | Ovek +leads Tintroduction ‘ Overheads are Me ony SpeckHe job, process because hug ate ner Capone ig Iq VdestiKbea veh: ony Specie dob (o-) process, Overheads ind, Cost | Indfreck matemal , (abour, indirect Expenses , which COM be Convtertly chodadts ong Jeb, proces, cose unllr ete, | Charepeet Exons L : j Wo Uke vent, voles, administration and Supenvésien, (deprectatfon,- mointad ovente, Slt and distwhution Sep oncas. Clearing materdol te, . : Re indireck coe which Came be lea le PEMA delfnes “overheads coct ad fe total cost thdtvedk motewal, Labour, Expense ete” and overheads & “he Cat Gf inaleral, tabou and Erpenser whith Cannot be ecéno ronically idenstitied Specific alee and cock unite, Closctheation a overheac z% Element vy fre = Fundtion soice : a . | clacciffeatiory ClacsiBeation. SE Popo rose, > Tadnec- mates |-> Production Cerbead 2 pan > Faeiveck tabou _ /Ddetotsceation overhead = 2 Fed Overhead > Dnchiteck Expences “cellin “overhead “1° Ceont variable | i 2. Biste’bution Werhead Overhead > Research 5 develope [2 VoMable everhead Overhead Scanned with CamScanner5. te oy Dists bution Allovoxkion + Direct mattnal | Ofreck labour Dodirect materer) _ freree laboun |Petzal | Distribution :- | | Rent (oD) Ralles (Area. Squats | meterc ES) conibution ‘te labo No.g vo: ‘eth hes Depredction & plant -- value ¢ plant: Nolue Y Stock 2nsurante |Value stock | Repairc alae of plank Pooett Lipase png - | | E Leen pictibutivn | Sewice depadnent totab [pret age Tetat Tot) overhead amt] cost. Dire matznl PRR | a | EY HXTT | Soe RK XK xx . - xx | KX wK [| Kx | xx 1 *x KX Kx || xXx! | AX | | Ke xm | xXKX | KX | KAX | Bx | om xm xx | KA | | i | I | al \ ied hanes | ee | aes xx | ‘ | Scanned with CamScannerWON 7 Slatanent Y owe head ¢ Cost hoagie ye ba te wy Pathe cular \ [coeauten’naerth pe *_ Pietriharton | t | 1 eared tnatendt | Actual | aso | 1200 | op | Wed Wages | peticat 400 | Neo | Soo Distet bution . Rent sfreo Ceo. db) ssD ASO LIS WSs Lovo ad bword Repagrc luc ee he ic plant 360 | 240 yy 7 ‘ [P00 aes) reciecton t’ value 4 pant Qt oso! a [F0%2 she abt “Area (Oy. dt) | 3 . \ sn Piss ssS¥ tae] SE vas | as : [font] Boor boa] be Supericion No. workers 5 har iy siysyqod | 64 r8ey Bas, 7 600 . ang [ 800084 | (Fae Bol) Powe tue a Stock dle Lnpl d Ine SPO 206. 200 Pleyee dotuvonte. a al A) 4 | Geis ! bt 3 30 Pouoer value q plant on [vr] pe) sr atl eo 540 \'séd igo | Iso0% 4 [ron lieorg Titoox')! TolaL Art ~~ leant — 6085 |S 265%) ages | 3699 Scanned with CamScanner———————— _ Skoternent | overheads Coct Analycte Sheck, af Produchion Pept Seevice“pept | fairkicndors | |menturemente | A |B |e | - Bhroary iseibution pigtsbuckions :- Supeevision Ho0.4 Employees 6 aie ae Te | 1390 | 00 0°. | 300 : - lant Repasee wp yr ~ |value ‘Ato 360 bao | pe Qe ae: | Labt Ughtin wit | ovo 200 io | SO tor 623.1 Employee's contribution 110.9 Employees ‘ 3 go-to os ts ec! Qi3ian qi | Rent ; prea (g-mabrs) goo, | 220 Io (oo ist tars : Aepretioct on) 4 ploré| value % plant | goo "| 600 4.00 200 a. Aneiosd brs Toacurance. value * circle 500 300 - a Sets : Power value 9% plant | 490 Boo | 800, |,.l00 [rae grke2y a. | | | Cartten Experter |pLo. 6 Emplagees | 40., |. 20 #20 ip Al3: 2) | Total Art 4300" |30%0 |1¢30 | 7100 Scanned with CamScanner2 me Boe D Statacant 9, Ortebead “aly Shek 7 sewke. eo) ty Production Peré é “pk / |_Aerticalans | cogouurrensen) ee 7 | Ps iste be «5a 3 Prtosy o's 9 | oR \ Allocation i | \ | 4.000 | 4000 | t6000 |100¢0) Erect Coe. an en | 3000 1000 | 20, | %boq odie Wager — | Actual —-_g000_| SOPH | | Sen, ie | | DietySbuckion + | | | | i it 7 Aven (Sqratt) Q000 jase | BO00/ 180/100 }o0, o | | | lyis:Gi Bia | joa | | | Dosurcane Pook vole 200 | assy | agp) | ~. |ts9 . | gto 3 | | a | © snachinay Book value sfreach 4500 | | 52.50 |318 — | — aap | Bep (5-1. 09 snachineg as | | | | | Povoer plat P| bee | | machineky et) ty 146 ~ | Boel | | | | | fa Areo-(Si-mt) 900 | 9c | 300 ISD | 00, | a59 QISt6 32 UT | Teed} 15920 lissel 19650 [13100 [1244 anys = : ebice Dept [prec wages Pees 4216 [S060 - | ~ | - hoe | P| ; he | | | Store Dred inde a43lqer|sasq - | - | > | o4 | | Work Sheps machine hows | 8465-|-5530 cay — | worked aE | i Tet amt SE 48 oa Scanned with CamScanner__ Sotenent — ft _Cvecheads Analysis Sheek. — foxtidians -| measurerrenty | Procluction: pept | Service Dept - Pringauy. picersbution Arf Bt ty Aiéselt ; tocov0 | s0000 | 25000 | too00 lous sa" | Rent- Area. & (6q.wk) | C000 13890 - | 2n00.'| 600 Srl tR | | Trgurante Accett | | worstan | #092 \| 4000 | a400" | gop . | 1 ew HP & machines | toooo S000 Good | \o00 foi S: uty : Canteen srpemes paeatets 408 | 2400 | gu0o B00 elects cht Gahtt ond fon | | Posnir | Qo00 1260 Sep | fv | | | (39¢00 | 74600 /uoxoo 19200 Rerdexs Sense i =13808- 112000 12000 x ote ty’ | | 30600 I 3100 Distitbusivo + a \ K Senfce te AYR 2°) M360 | rgaqo | = NY Sexcvscee te AaB tas 286.20 | 21k y! Bt Ant ' }18¢120. | 40080 eee Scanned with CamScannerBE Prlenaty p letvibation Alloution: | Biveckt wateRal | Bhreck ages | Distribution iam motive. pewwen hight ne Stores overheads es orl) | REESE 6312 Actaal Acttial sheets ily (uh) 200 _ught potnke S1e1ai3i2 | 4 pire maleias ‘50 Amenities te Stolp Stat Depectation | | Guntrad owrheed! | @trec woge i : 23 fella ¢ | YEE ont Tose rea Cpt | jSiscrsey Si Secondedy Olersbation oe & pept Cio) ptre ct Wag es, © (49) | 2h BP | 51319 | i ptal post pargr2cbid “Assad value eet. | Repairs § malotdinee | Agel value 3st? I | 800 6000" l200 Looe 45° i——— 8650 (330s 252.50) 12442 1459 | 450 | isp 4o lo IT (00 | too | 4s doo | S000 | 1000 F00 600 | 200 {S| 2000 | Sov, 1955 | aces] gee ul 16S | ogee GIS Bonk Jogay fod lal He_| ror | loo4I/ 10 Bu! | Scanned with CamScanner~~" 6 sepeated method, | free Production pept- Service: Sept _ 5. Play Dftiuction Pe lt Aocation Rent Actual 200 | 400 |180; |.15%, }L00 Clectictty Aebeod 50 eo |,30 | 20 | a0 five Thswrane. Adal = © wea 40 Plant Sepredattion | -Actzeut tooo (spo (800) 300 | d00 Trans port Adie 5) 5D | 50 | wo | sD 130 19190 [1290 [630 | sigs [B Secondlany_ pfetthaley | (Unda repeated melted’) ts T Si Somee dept PrParts Sp | tag asas/ ies [ge | ea 30}. Yo-l, 20-], tof. | ey se Sem cpt eee 2, oof] 282 [UH 906 | ys ai 8, sorbce. cept’ pe Ps Pe ba 36 pes ey 30), o), 204, tof 46 bic} + te | j Cisy re Oo Srvice dup eet ce 00 | a4 | 6.00 240 | | [to]. 20). Fd), a0 | 340 | Cp) fr Sorte dep it a Paste dane 1118 | 4.90 Bal. Yo-[ a0). to. | | Tote ent [4662- | 2606.60|187. 2 “4321 = Producti 9 hou. Rade |» Prodlchion Hous. alte Pet prdsictbn hoa Se ey 2606.20 rene = “tooo 2 2500 “—Fe0 2 I-66 I F (0d 20.96 —e ‘Scanned with CamScannerES ———— a \\ ny Wash \ Por'liceetacs | mocaccrvementt Production Pept Sorvitg . Prtematy phidthibn oT | Po leg if Toleck Aint | €00 | =o [S00 | Q24q c | 1S. Secondary 1 Dist butter tonder ‘repealed metba) Si Sorte pepl Re Pot PS fade bay [ao ie Role dof. 20) to-l, 18 . | ea ar » S82 Service Dept: ps ae ] : PPS Figg | gg = (pe ldoefe ao, oh 20! Tie f BS: | 6 , | 6 [tangy an St Service pept pps Pt Pet sp ic | Ss [20]. or. P04. to, ne ji | 6a |e : | 65 Se Serle pept pret ps: Pes) | gD | # . tafe a/"bolaq] 2 | A. fa i To tat fect paar | ees | 656 | Scanned with CamScannerCo ve eH ». under Stroulkenous Method." | Ld ea total overheads i Service Depatten eo J) | Yo total pvetheads + envi ce. Department Se | | = 630+ a0. wy Ay 12 6S0-4+0.207 oi = sotto gx A Y= ClO Gages aulttply both Side isith (oth table éqn O &gn® roaltily stable th egnD FOX loY = 3500 — #+ oY = 5100 log = FOB’ +1 | {on = 6300 +24 | | | Uix+0 = 36600 , RAL= 36600 a = 36600 u4 Meet Substilale a volue h gn® tow = 6300+ ay LOT 4-1) = 6300+ 24 1410 = 630024 2Y =F E10 -6200 ay. = Wto ye a Yoors Scanned with CamScannerope | alao 1290 Sto e144 (of. do. 20.1) SL = See | Uf. 20-1. 4-4) se ) We 292 fe, ESE 144 Pieler: 2 IAGREe | Pee Production hour te = [66r A662 (000 21.66 Pos Production hour rate = 2606. asvo F [04 Pe = Production hour rate reg * Teo0 2046 ee x # Y Order Shnukteneoud Method + ene ld n= DS. Wwerheads Soe Department S| Y= totar overheads & Sowice Deportroent S- | - ; | Ke aBk+2Qol ay 4 834 +0.b0 Y= 300 + tor). % = 300 op a, mubtiply both cde woth oth Table 4 Scanned with CamScanner10% = 2340+ ay ——-@M 10Y = 3000 + 1x —-@) routply g -Lable tn qn oO | BOX = UHOO-V OY sOxX-loy = 400 ~ te 416Y = 2000 — eer ee” | Agro = Hoo | AIX = 1490 (4 ‘foo a N=300 Gabsttite » value th yn © tow = adGo+27 10 (300) = 2340 t2Y Boo = I340 +2y 2Y = 3000-2340 me 2Y = 660 2 660 ite Y 2380 [ tactitub ons Pu Pa & | Total Roo >00 500 a 60 (20 70 (20). Go-. 0.) So = 80 139- 64 66 Co} af dol) | ff va | ees Scanned with CamScannera a ae x us) Problems 89 methede of Absorption * >» | OP aledaton | Loboor tow ate “ = —fartticwtos | Measurrennent Senges ae Production Supa T. Prony pistatbuttion | a Power & Hgbting Admal 240 200 A Supavisor Solon Supesor's salary the S00" || | 20- So. Boh Jot, ; eo idloor rea | t00 (20 | wo | ay [5:6: 2:6 Welfare Coon lo | ee : 6, LO! 240, | tap | othas Acttiat | 800 200 | «oo | Goo PS. Secorny Ptctthtion [12°F oueptBer [too | a9 SD tronster ts pp — | soi, B0-/, 20), — sev b 300 | 206 Toth Lebour amt —) (1000) |teop | Aooo | léoo | — labour voorting | Doo he son) Peat 2ooxto= Poot Poe ese: Gone | | 0.30 | oas- | o0-40 Aobour hour vole = | Go0rh | oooh | 4.d00b Scanned with CamScanner<< RQ, 3) 5. Standing oc red chaos: IS vakable charger ! Depreciation , Cost | machine -t installation charg Colcuation ef Moshine Hour ate [ vathine 0.35) Tacarcance (60% 2) Lighting (Go vidxS]i2) cotton, waste, of| (9ox!2) Rent (s00x12% la) Forernal Salory ooo ak Ys) Atlende. Salowy (200K 12 "1) THI Fired chorges — machine Pree per hour vake (132. 55] = Sirap Value ee eed rertos Wea) Estimate We alo. wakoy hows fAcoo) Repaitc (irae Pousey Lirxo.t0} Mochine Hour Rote ——l “|, 6000 , [t260! ads” Veo | 1240 | 1500 9360 | ‘(0d 1| LAtosunk [Housing Rell } oo a ae oases 0.50 bao. Scanned with CamScannerYN) O-—___ Machine Moun Rolle (a fotilos | TL. Fhred choeges Rent & Rates ( n'le) 600 General Gating (B00 x12 %"q) 300 | | Supervisor Salary (o99" 2/5) 1yho | Inwane . 460 Tata) Bred chars | 3400 machine Bred hourly vate (500) Las . Marfable ¢ COS _Y machine + instalicition- ccrap value Estimated machine ve Life 3.50 Dep oecoetibeco soon | lisn08 i : eies Is 2.002 reg Repate (GY 0.50 Powey (AB; + 0.90x!D vos) ooo Machine Hou Rate 4484 ugarting Notes 2 | Cal q Actual machine Houre Total machine houxc 2 2200 hry SD set up dime = 200 br Ackiol working machine hi~ Sooo hy Scanned with CamScannerAckiol voor ting maclne bre Machine Hour Rake . f - feettiaddess—_l aenaiiok "ie! a. Etred charge Rent ond Rales (uovo si) 200 IBntuvante 150 Conturnable Storer | as Total production Lervice (wooox to]) _ Total Ried charges | toas- machine Fred mn tote (1°*¥e08) 0.640 5. vorfable choy cost wachineli. + wstatlation-< value | Dep=—~“aetimaled enachine Ube It 41s [, 28#00 +200-s0p | 2eSOD' DESY le : [ TN 18 | . EF . 27 | Repotrs (rove « sh = nove Foro eh | ne Machine Hout Rabe “| aon © Working nota: 45% sel! cal ef tatcal pate ue Total machine hows = 2000 be Woo} days in yr = 280 moot ea ind OD sdeal time oj. en woohr dotal ba = —_ (600 by Scanned with CamScanner3. Fined charges Rent & the ‘deporetment seo% Vc) Mahting (286 3/12) DPosurconce. cot? vocute Foreman eel (6000/14) Total freal charges inaching bred hourly vate C°%e9) D. varable Charges : Dep - LS Y machine *t installation - Scrap value li Exbinate machine Ue (220x460 , none ~ F00 ie Son * 222) Repatcc (i125/ ieoos) Powe, (s¥008) 156 ae KG 60 (svo levo 0.50 0.0625 6.8 fae | 1.662- Scanned with CamScannerS * woomeing sual } Total ours ~ 2400 | O tdeal tre 20], 0 Wess wok x dual, roathine, working hours, No. clays 9 @ year = 300 -Actaal ers hours | No- 4 hour per day « & = 2400— 420 = 1920 hee. a6 i 200K TS = 480. total hours = == Machine. -Hour Robe pe — Portion Amount [YY pate x fired Chareges i Supervicion (6aoxien Ya) 7 1990 Allocation 4 Building dep ( ee ato Manufactaring overheads (200 ¥I2%"l) cio | Deen, Total frecl charges ea dred hourly woke (28 | - varsable charges | _ Lose machine + Inctallation - Corap value Eclimated machine Cte [MOOS 22.6b 3 s ae = setstanance [én soo dog? 22+ 02 « 0.2125 Power Machine Hour pale Scanned with CamScannerF toorting Hole Ws machine voor king hous KO weke * cat 7 acliat No. uoceke fy a word © AA bee por annum 4 anode : be o “Total hous = sai 4 ; rb CH) machine mainlainante"tine = 20° pene Qooo brs ., | Adeal'S4 oo tate working bet 19.00 bd (2000-104) to tal working bra = 1900 bx machine breel hourly rate cS) SS. vatable_chorgu cost Y machine +2attabation -Cerap value ep 2 , Pete Gitte macling UIE. | “Joon 11000, 4000 , 4007) Melap | (Heomaueee, ase 5 t8 Repeces [0.49 xsol) Powe (10%0'9) mode ae Claeys) Moathire Hour pote forticealore ———_— S. ited charge Chemical Soleebon (oper vek eso BeehY 1000 Atkeodanlé salory (co prov ysoneterx"®) | 1000 Thswrante (10000 xh) too Rent and Rates (ier) 200 . Deportmentad. overheads lias Tolar Wued chowge | acs [4 Scanned with CamScanner 2 Marhtne Hour Rate ______— |troount Perea