overhead analysis

System
System Posts: 100,534 🤖 Admin 🤖
Hi I know this is a really stupid question but its got me confused

i have to allocate plant insurance cost to 4 cost centers repairs valeting tow bars and stores on a basis of plant value. the total plant value is £180000 split as follows £100,000-repairs £35,000 -valeting £43,000 -tow bars and £2,000 -stores
The insurance cost is £2,500

the cost does'nt calculate exactly and i cant remember is there is a set rule that say's which i should round up or down or if i should forget about pence and just work in pounds

So if anyone has any advise it would be a great help :(

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:overhead analysis

    In financial accounting the materiality of splitting pounds when you are dealing with thousands of pounds is quite irrelevant, I would say.

    Adrian
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:overhead analysis

    Exactly

    By the time you get to the OARs a £1 difference will have been lost.

    Focus on the main task, and don't worry about the rounding.
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