Allocation/Apportionment Task- Pro Rata??!!

*hayley-may08*

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

LondonMatt

Thats what I done...so it's probably wrong.

Sorry.

*hayley-may08*

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

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

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

yes I remember them being two separate parts

Hayley

Sure was one beast of an apportionment task, don't think any of the past papers compare to this one!

katieh

nope i didn't come across any of these in past papers not even the fixed part and semi variable

Chris023

yeah I was really expecting some process costing stuff on this exam too and the journal after the stock card

*hayley-may08*

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

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

*hayley-may08* wrote: »

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

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

Hunnie wrote: »

yeah fixed 24000 (25% each) = 6000 each
then variable 36000 split by floor area

Thats what I done too

Hunnie

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 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*

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

I think the total was 620800 for the whole task of apportiomemnt , is that right!!

Hunnie

*hayley-may08* wrote: »

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

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*

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

*hayley-may08* wrote: »

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

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

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