1. OVER HEAD DISTRIBUTION
PARTICULARS BASIS TOTAL (Rs) PRODUCTION DEPT
A B
RENT AREA 10000 3750 2750
REPAIRS TO PLANT VALUE OF PLANT 6000 2400 1800
DEPRECIATION " 4500 1800 1350
LIGHTNING LIGHT POINTS 1000 375 275
SUPERVISION NO.OF. EMPLOYEES 15000 6000 4500
FIRE INSURANCE VALUE OF STOCK 5000 2500 1500
POWER VALUE OF PLANT 9000 3600 2700
ESI WAGES 1500 600 400
TOTAL 52000 21025 15275

2. TION DEPT SALES
C
2250 1250
1200 600
900 450
225 125
3000 1500
1000 -
1800 900
300 200
10675 5025