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  PRIMARY DISTRIBUTION OF OVERHEAD Problem Kamal Ltd., has three production departments P1,P2 and P3 and two service departments s1 and S2. Following figures are extracted from the records of the company: 1.         Rent and Rates: Rs.5,000 2.         Indirect wages: Rs.1,500 3.         Depreciation of Machinery: Rs.10,000 4.         General Lightings: Rs.600 5.         Power: Rs.1,500 6.         Sundries: Rs.10,000   Total P1 P2 P3 S1 S2 Floor Space(Sq.meter) 10,000 2000 2,500 3,000 2,000 500 Light Points 60 10 15 20 10 5 Direct wages ...

 Overhead/Apportionment - Bases of Apportionment Expense Category Basis of Apportionment Direct Expenses Directly attributable to a specific cost object/department Indirect Expenses Factory Rent Floor area occupied by each department E.S.I Wages of   each department Electricity Kilowatt-hours consumed by each department (if metered) Water Number of employees , or specific usage (e.g., cooling) Salaries (Admin/Support) Number of employees, time spent, or workload Depreciation Value of assets used by each department Insurance Value of assets , risk profile of each department Maintenance & Repair Usage of equipment , machine hours, or specific requests Cleaning Floor area occupied , or ...

1. Dr.Ramesh is a Medical Practioner. He gives the following summary of cash book for the year ending 31-3-2025.         To Balance To consultation fees To visiting fees To Gifts and Presents To sale of medicines To Dividends fro U.T.I To Life Insurance Maturity To Interest from National Defense Bonds 10,000 60,000 45,000 8,000 42,000 6,000 1,00,000 6,000 By Rent of Clinic By Purchase of Medicines By staff salaries By surgical equipment By motor car expenses By Purchase of motor car By household expenses By Closing Stock 18,000 38,000 24,000 40,000 8,000 1,40,000 7,000 2,000     Other Information:         i.         50% of the motor car expenses incurred in connection with profession. C...