Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)

Re apportion Costs

donnas1977donnas1977 Well-KnownRegistered Posts: 182
Hey

Totally confused by a task on reapportionment costs, We have been given a task as follows

Machining painting maintenance quality control
Apportionment overheads 20,000 40,000 10,000 15,000
Maintenance 30% 60% 10%
QC 50% 50

Answer per book is



Machining painting maintenance quality control
Apportionment overheads 20,000 40,000 10,000 15,000
Reapportionment 3,000 (30) 6,000 (60) (10,000) (1,000) 10
of Maintenance
Reapportionment of quality 8,000 (50) 8,000 (50)
Control
31,000 54,000

I understand you need to remove the maintenance and quality control figures as you are reapportion these to machining and painting. I just don’t get how they got the figures for the machining and painting. Any helpful explanations would be good and the text book isn’t that helpful on this. I have gone over the example we did in class and still cant seem to get the same answer as book.

thanks

Donna

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