CIMA Fundamentals of management accounting BA2 Question # 43 Topic 5 Discussion

CIMA Fundamentals of management accounting BA2 Question # 43 Topic 5 Discussion

BA2 Exam Topic 5 Question 43 Discussion:
Question #: 43
Topic #: 5

Refer to the exhibit.

BA2 Question 43

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.

The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:


A.

$7,810


B.

$74,029


C.

$74,810


D.

$75,448


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