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Zorluk: KolayAllocation and Apportionment of Expenses among Departments

Lumina Stores operates two departments: Assembly and Packaging. During the trading year, total canteen expenses incurred amounted to ₦50,000₦50,000. Assembly employs 3030 workers, while Packaging employs 2020 workers. What is the amount of canteen expenses to be apportioned to the Packaging department?

  1. A
    ₦30,000
  2. ₦20,000Cevap
  3. C
    ₦25,000
  4. D
    ₦50,000

Cevap

The amount of canteen expenses apportioned to the Packaging department is ₦20,000.
Canteen expenses are an indirect staff-related cost and are equitably apportioned using the number of employees in each department. The total number of employees is 30+20=5030 + 20 = 50. Packaging's share is calculated as 2050×₦50,000=₦20,000\frac{20}{50} \times ₦50,000 = ₦20,000.

Adım Adım Çözüm

1
Identify the total expense and the appropriate basis of apportionment.
Total canteen expense = ₦50,000₦50,000. Standard basis for canteen expenses is the number of employees.
Canteen expenses benefit employees directly, so employee headcount provides an equitable distribution.
2
Calculate total employee count and the proportion for the Packaging department.
Total employees = 30+20=5030 + 20 = 50. Packaging ratio = 2050=25\frac{20}{50} = \frac{2}{5}.
Determining the fractional share of Packaging relative to the business total.
3
Multiply the fraction by total canteen expenses.
Packaging share = 2050×₦50,000=₦20,000\frac{20}{50} \times ₦50,000 = ₦20,000.
Calculates the monetary expense charged to the Packaging departmental profit and loss account.

Anahtar Kavram

Apportionment of indirect staff expenses based on departmental headcount
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Konular

Allocation and Apportionment of Expenses among Departments

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