Allocation/Apportionment Task- Pro Rata??!!

Hi All,

Just getting abit confused with this question. I was fine with the whole thing, untill there was one which said 70% one dept, 30% other dept, pro rata direct labour hours.

I ad never heard of this before and just did a straight split 70/30 to the two department units, and did not use the usual method. I did not use the direct labour hours at the bottom of the page. I do however think i got all the other figures correct, so would this just be a few marks lost??

Also, what was the correct method/answer ??

Thanks
xxx

Comments

  • LondonMatt
    LondonMatt Registered Posts: 1,110
    Thats what I done...so it's probably wrong.

    Sorry.
  • *hayley-may08*
    *hayley-may08* Registered Posts: 43 ? ? ?
    Dont doubt yourself so much (hard for me to say when I am the same!!) =) We may be correct.. fingers crossed.
    Good luck, im sure you will be fine
    xxx
  • katieh
    katieh Registered Posts: 25 ? ? ?
    i allocated 70/30 split and as for the wages on pro rata i did use the labour hours. they were 2 seperate parts of the table weren't they?
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    katieh wrote: »
    i allocated 70/30 split and as for the wages on pro rata i did use the labour hours. they were 2 seperate parts of the table weren't they?

    I agree...i think these were separate.
    The 70/30 split and the pro rata were two separate parts
  • Chris023
    Chris023 Registered Posts: 93 ? ? ?
    yes I remember them being two separate parts
  • Hayley
    Hayley Registered Posts: 23 Dedicated contributor ? ? ?
    Sure was one beast of an apportionment task, don't think any of the past papers compare to this one!
  • katieh
    katieh Registered Posts: 25 ? ? ?
    nope i didn't come across any of these in past papers not even the fixed part and semi variable
  • Chris023
    Chris023 Registered Posts: 93 ? ? ?
    yeah I was really expecting some process costing stuff on this exam too and the journal after the stock card
  • *hayley-may08*
    *hayley-may08* Registered Posts: 43 ? ? ?
    Im really confused now, I know we got given the wages for some, but they were just apportioned by %'s from the figure given wasnt they? Im sure that I did not use the direct labour hours for anything *cry*

    Can anyone remember the layout??

    the 70/30 pro rata direct labour hours were in the same box werent they on the table? then the direct labour hours in the table at the bottom??

    Helllllp!
    xxx
  • Hayley
    Hayley Registered Posts: 23 Dedicated contributor ? ? ?
    Yeh totally! But this morning had a last flick through the past papers and saw that the stock card journal had been exactly the same for the last six papers so was kind of expecting something different to be thrown in...sneaky!

    I was expecting process costing too.

    Just makes me edgy for the FRA exam now though expecting some nastys here too, please be kind with the disposals AAT!
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    Im really confused now, I know we got given the wages for some, but they were just apportioned by %'s from the figure given wasnt they? Im sure that I did not use the direct labour hours for anything *cry*

    Can anyone remember the layout??

    the 70/30 pro rata direct labour hours were in the same box werent they on the table? then the direct labour hours in the table at the bottom??

    Helllllp!
    xxx

    This is how i remember it but i am not 100% sure on the order...

    The fixed part at top was 25% between the four
    The variable part was by floor area
    Then I think came the 70/30 split
    Next the pro rata based on direct labour hours
    Allocated to stores
    Allocated to maintenance
    NBV of fixed assets
    Then a 60/30/10/10 % split for the last one
  • cruise71
    cruise71 Registered Posts: 5 Regular contributor ⭐ ? ⭐
    Hi guys

    Sounds like what i did to, so i'm guessing there's possiblilty we might be right! at the start of the question did you takeaway 24000 from 60000 then apportion accordingly!! :001_smile::001_smile:
  • Essexgal
    Essexgal Registered Posts: 42 ? ? ?
    Hunnie wrote: »
    yeah fixed 24000 (25% each) = 6000 each
    then variable 36000 split by floor area

    Thats what I done too
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    cruise71 wrote: »
    Hi guys

    Sounds like what i did to, so i'm guessing there's possiblilty we might be right! at the start of the question did you takeaway 24000 from 60000 then apportion accordingly!! :001_smile::001_smile:

    yeah fixed 24000 (25% each) = 6000 each
    then variable 36000 split by floor area
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    Hunnie wrote: »
    This is how i remember it but i am not 100% sure on the order...

    The fixed part at top was 25% between the four
    The variable part was by floor area
    Then I think came the 70/30 split
    Next the pro rata based on direct labour hours
    Allocated to stores
    Allocated to maintenance
    NBV of fixed assets
    Then a 60/30/10/10 % split for the last one

    The last part should state 60/20/10/10 (sorry)
  • *hayley-may08*
    *hayley-may08* Registered Posts: 43 ? ? ?
    Ive done a big biggie then on that, Ive done the same as you with the top two, 36,000, nbv, split etc, think i misread the question on that bit and made a big boo on them two rows, dont know what i did cos' i didnt have any spare rows if you get me??!!!! Can you remember the total oheads at the bottom?? 600,000 something???
    xx
  • cruise71
    cruise71 Registered Posts: 5 Regular contributor ⭐ ? ⭐
    I think the total was 620800 for the whole task of apportiomemnt , is that right!!
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    Ive done a big biggie then on that, Ive done the same as you with the top two, 36,000, nbv, split etc, think i misread the question on that bit and made a big boo on them two rows, dont know what i did cos' i didnt have any spare rows if you get me??!!!! Can you remember the total oheads at the bottom?? 600,000 something???
    xx

    I think it was 680200
    This ended up being made up of 420200 and 260000 which lead onto the next question on OAR

    420200/8404(machine hours) = £50
    260000/16250(direct labour hours) = £16
  • shelle
    shelle Registered Posts: 27 ? ? ?
    i think i am ok then the only thinh i am worried about on this one is what i wrote on basics of apportionment. The nbv anf floor was ok wrote allocated for one or some cant really rememberbut the ones that were % i put apportioned didnt know was it meant to be percentage here? oh well cant get paper back so fingers crossed its good enough for the assessors
  • *hayley-may08*
    *hayley-may08* Registered Posts: 43 ? ? ?
    Im sure i got this to be my total? Even though ive made a mistake somewhere? Cant remember if i got the 50, and 16 though! If i got it wrong, cos my figure on the table was wrong - would this be one error carried through providing i used the correct formula to work it out??
    x
  • Hunnie
    Hunnie Registered Posts: 41 ? ? ?
    Im sure i got this to be my total? Even though ive made a mistake somewhere? Cant remember if i got the 50, and 16 though! If i got it wrong, cos my figure on the table was wrong - would this be one error carried through providing i used the correct formula to work it out??
    x

    If you used the correct formula i'm sure you will get some marks even though you have used your 'own figure' to do the calculation
  • cookymonstar
    cookymonstar Registered Posts: 32 ? ? ?
    I think this is abs correct - i felt really confident on the aor question - as i feel i know it real well. it threw me with the new layout compared to past papers, but i had those bottom line figures too - with same figures for abs rates per dept.

    good luck - i think we al lhave pretty much same answers

    we'll be cool xxx
  • kazseera
    kazseera Registered Posts: 87 ? ? ?
    i just got soo confused.. i lernt how to work it out before the exam and when i tried it i was getting decimal places on my figuress... argghh that question really stressed m out!!!
    i left i then i went back at the end ... i got whole numbers. hope ive got it right
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