Costs and Revenues - Help!

I'm sitting my costs and revenues exam tomorrow and I am stuck on one of the practice questions from the AAT site.
On the 4th practice test on task 1.4, I have filled in the first section for reapportionment however on the model answers it says 104832 should be apportioned to contract services AND vehicle maintenance and repairs for light, heat and power at premises, similarly 430600 is apportioned to both of these too for indirect labour, could anybody tell me why this is?
On the 4th practice test on task 1.4, I have filled in the first section for reapportionment however on the model answers it says 104832 should be apportioned to contract services AND vehicle maintenance and repairs for light, heat and power at premises, similarly 430600 is apportioned to both of these too for indirect labour, could anybody tell me why this is?
Comments
Good luck tomorrow - i passed mine today
I'm afraid I don't really understand your question, but I have just done the practice question and can confirm that the answer given is correct. My answer all adds up and matches the model answer. If you can rephrase your question, I'll try and show you where you are going wrong.
Therefore the fairest way to do this is to apportion the costs, firstly to the support centres by the chosen apportionment method. These total costs are then shared out amongst the two service departments in the same proportion that they make use of the support centres, the details of which are shown in the question. This then results in the total costs all being shared amongst the two profit centres with no costs left in the cost centres.
Apologies if this is not what you were asking.
Sorry, what I mean is, the total figure for 'light, heat and power at premises' is 166400, I apportioned 104832 to 'vehicle maintenance and repairs', 36608 to 'fuel and parts stores' and 24960 to 'general admin', when I checked the model answers, all these figures are correct however there is an additional figure of '104832 that has also been apportioned to contract services.
The figure for indirect labour was apportioned in a similar way.
Does this make more sense?
Apologies, I only checked the final totals. I can confirm that those extra figures are not included in the subsequent calculations and are not included anywhere else either).
Also apologies for my last post as I have answered a question which you weren't asking!