Reference no: EM132649651

Department in its factory. A predetermined overhead absorption rate has been established for each of the production departments on the basis of machine hours at normal capacity. The overheads of each production department comprise directly allocated expenses and a share of the overheads of the service department, apportioned in the ratio 2:1:2 to departments Blue, Red and Green respectively. All overheads are classified as fixed in nature. The actual overhead incurred in each department was in line with the budget (i.e. there was no variance). The following table of incomplete information is available concerning the apportionment and absorption of production overheads for a period.

Production departments                         Blue              Red               Green

Budgeted allocated expenses (ZMW)   125 649.25   152 316.45    159 326.15

Budgeted service department apportionment A B  249 653.10

Total Overheads per department

C D E Normal machine hours capacity 4 952 hours F

G Predetermined absorption rate (ZMW/machine hour)

H 36.95

I Actual machine utilisation

J 6 943 hours 7 069 hours Over/(under) absorption of overheads(ZMW) (68135.21)

K (47592.72)

Required:

Question 1: Calculate the missing figures for values A to K.