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        Overhead Apportionment
　　Example:Overhead apportionment--Swotathon
　　Swotathon Inc has two production departments(A and B) and two pervice departments(maintenance and stores).Details of next year's budgeted overheads are shown below.
　　Total($)
　　Heat and light                                     19,200
　　Repair costs                                        9,800
　　Machinery Depreciation                             54,000
　　Rent and rates                                     38,400
　　Canteen                                             9,000
　　Machinery insurance                                25,000
　　Details of each department are as follows.
　　A        B     Maintenance     Stores      Total
　　Floor area                      6,000    4,000     3,000         2,000      15,000
　　Machinery book value($000)         48       20          8            4          80
　　Number of employees                50       40         20           10         120
　　Allocated overheads($000)          15       20         12            5          50
　　Service departments' services were used as follows.
　　A        B     Maintenance      Stores      Total
　　Maintenance hours worked         5,000   4,000      --            1,000       10,000
　　Number of stores requisitions    3,000   1,000      --             --          4,000
　　Solution
　　Item of cost          Basis of apportionment          Department
　　A     B   Maintenance   Stores
　　                                                                                 $          $             $              $
　　Heat and light          Floor area                       7,680   5,120     3,840       2,560
　　Repair costs            Floor area                       3,840   2,560     1,920       1,280
　　Machine dep             Machinery value           32,400  13,500   5,400       2,700
　　Rent and rates          Floor area                     15,360  10,240   7,680       5,120
　　Canteen                 No of employees               3,750   3,000   1,500         750
　　Machine insurance       Machinery value       15,000   6,250   2,500       1,250
　　Total                                                                    78,030  40,670  22,840      13,660
　　Working
　　Overhead apportioned by floor area
　　Overhead apportioned to department＝Floor area occupied by department/Total floor area × total overhead