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STATEMENT OF ALLOCATING COST RESOURCES TO COST POOLS

Details Job Preparation Scanning Assembly Output


Wages (Exhibit 11) 8000 32000 64000 10000
Depreciation (Exhibit 11) 500 25000 10000 14000
Rent (Exhibit 11)
Others (Exhibit 11)
Total Cost Pool
Number of Labour Hours
Cost Per Labour Hour

Floor Space (Sq. Ft.) 1000 1000 4000 2000


Quality
Idle Total
Control
11000 125000
500 50000
30000
20000
225000

500 6500 15000


Statement of Allocation of Indirect Overheads to Individual Jobs
Department Wise Hours Booked
Job No.
Job Preparation Scanning Assembly Output
61001 4 32 42 8
61002 3 24 38 8
61003 7 40 75 16
61101 4 16 30 4
61102 4 16 28 4
61201 4 16 32 4
61202 7 32 58 8
61203 6 34 64 8
61204 6 30 58 8
61301 15 130 250 32
61401 5 14 32 4
61402 4 19 32 8
61403 4 20 34 4
61404 4 22 36 4
61405 4 20 36 4
61501 4 21 39 4
61502 4 20 40 8
61601 7 26 60 8
61602 2 5 10 1
61603 2 5 11 2
61701 4 20 39 4
61702 4 20 41 4
61801 1 5 11 2
61901 2 5 12 1
61902 5 19 42 4
62001 1 1 2 1
Idle Time 43 28 128 37
Total 160 640 1280 200
vidual Jobs
ked
Quality
Control
7
8
8
4
4
6
5
6
8
30
4
7
3
5
4
4
7
9
1
1
3
5
1
1
5
1
13
160
Other Details Rela
Material Cost Rework Hours - C
Revenue
Job No. Job
Generated Total Cutomer RW Error RW
Preparation
61001 9600 5400 2700 0
61002 9600 3500 1100 0
61003 23000 4500
61101 12000 1800
61102 11000 1500
61201 11000 1500
61202 23000 3300
61203 22000 3400
61204 20000 3200
61301 50000 13000 1000 1000 2
61401 7800 1800
61402 8000 3100 1000
61403 8000 3900 1000
61404 9000 2100
61405 9800 2000
61501 11000 2200
61502 11000 3600 1500 1
61601 20000 3300
61602 2000 600
61603 1400 1000 500
61701 8000 2100
61702 10000 2500
61801 4000 1600 1000 0
61901 2000 1700 1000 1
61902 12000 2200
62001 0 200
Total 315200 75000 8300 3500 4
Other Details Related to Colorscope Inc
Rework Hours - Customer Induced Rework Hours - QC Induc
Quality Job
Scanning Assembly Output Total Scanning
Control Preparation
16 10 4 2 32
8 6 4 3 21

5 10 2 2 21 1 3

0 9
0 10

4 8 1 0 14

1 3

1 3 1 0 5
1 4 0 0 6

35 41 12 7 99 2 25
Rework Hours - QC Induced
Quality
Assembly Output Total
Control

4 1 1 10

16 2 2 29
14 2 1 27

3 1 0 8

37 6 4 74