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Overhead Analysis

Hi, This may sound like a very stupid question, but I have been working my way through the C01 Study text and are a little bit baffled by something I have come across. Any suggestions or explanations much appreciated- On p76 a formula is provided for apportioned costs which is: Total Overhead Cost/Total value of Cost Apportionment base x Value of apportionment base of the cost centre being                                                                                                       calculated We are told that the total overhead cost we are working with is the depreciation apportioned to the machining cost centre and is $16,700. I am fine with that but, the total value of apportionment is said to be $1,670,000.  How is this worked out? I have looked through the example and cannot get to this total. Please could someone tell me how this figure is worked out?


Started by Shabana Baz in CIMA C01 . Last reply by Shabana Baz Feb 28 2015 5:04PM

Is my maths aptitute level enough

I'm age 42. My highest maths qualification is GCSE grade D, no revision took place. I've got the c03 study text what should I do next to improve and refresh my maths ability? Or should I forget about it? What books do you recommend for self study? Should I get myself a maths tutor?HELP!


Started by paul stanley in CIMA C03 . Last reply by Samy Squire Feb 26 2015 1:24PM

Recognition of non-current assets using cost method

I would like to know your opinion on the following: A company has a deminimus limit of £500, so anything less than £500 is treated as immaterial and therefore expensed in the accounts. Your receive an invoice comprising £350 for a hand dryer and £250 for labour for the installation of the hand dryer, the total charge being £600. Would you apply the deminimus rule to the material cost of £350 only and therefore expense the charge, or would you include the installation fee and therefore capitalise the total cost of £600? Thanks


Started by Paul Howe in AAT Level 4 . Last reply by Paul Howe Feb 19 2015 9:28PM

political and legal factors affecting business

please explain in details


Started by umema abdulhussein in ACCA F1 . Last reply by umema abdulhussein Feb 19 2015 11:41AM

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