HELP! Management Accounting- Level 3 Apportionment of overheads table

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I have been trying to figure out the below question for some time however I am really struggling!

Please could someone help with how the cutting and assembly section for the Depreciation charge has been calculated?




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  • Pian32
    Pian32 Registered Posts: 474 Dedicated contributor 🦉
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    So first you're likely to get a quicker response if you post in the correct forum (this is the level 2 one) as others studing will be able to help.

    For the depreciation it's done as a percentage of value as you'll have a higher depreciation charge on a higher net value.

    So 100,000+40,000 = 140,000 total
    Cutting = 100,000/140,000 *4200 = 3000
    Assembly = 40,000/140,000 * 4200 = 1200

    This method continues for the other catagories by using the relevant figures, e.g power use for the power cost allocation.
    AAT Level 4, MAAT
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  • gianlucapensotti
    gianlucapensotti Registered Posts: 12
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    Thank you! This is level 3 as it has appeared in my management accounting textbook?
  • Pian32
    Pian32 Registered Posts: 474 Dedicated contributor 🦉
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    I meant the forum. The foundation certificate is level 2 if you look at the path at the top click on AQ2016 then the Advanced Diploma
    AAT Level 4, MAAT
    ACCA in progress
    F4- Passed Aug 2020
    F5- Passed Dec 2020
    F6- Passed Sep 2020
    F7- Passed June 2021
    F8 - Passed Sep 2021
    F9 - Passed June 2021

    SBL -
    SBR - Passed Mar 22
    ATX - Passed Dec 21
    APM - Passed June 22
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