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The initial budgeted allocation of overhead cost to the six departments in a factory is as follows:

The use of the service departments by the production departments and by each other is estimated as follows:-

Required:
Calculate the final overhead cost allocated and apportioned to each production department, where, the re-apportionment of service department cost is:-

1. According to the estimated usage, but ignoring all reciprocal service department charges.
2. Using the elimination method where the costs of each service department are re-apportioned to all departments which use the service, but where each service department is "closed off" after costs have been apportioned, and no further apportionment is made to it.
3. According to the estimated usage, taking into account all reciprocal service department charges using the repeated distribution method.

Bondeni Manufactures Ltd is preparing its production overheads budgets. Information relating to its production and service cost centers is as follows:

Required:
Apportion the service cost centers cost using the direct method of apportionment

Jitegemee Enterprises has three service departments and two operating departments.
Cost and other data relating to these departments are shown below:

The enterprise allocates Janitorial costs on the basis of square feet, Cafeteria and Engineering costs are allocated on the basis of number of employees.
The enterprise also allocates service department costs in the following order, Janitorial, Cafeteria and Engineering.
Required:
Allocate service department costs to Operating departments using the STEP METHOD.

Suppose a company has two productions and two service departments (Stores and Maintenance).
The information about activity in a recent costing period is available below:

Required:
Apportion the overhead costs of service departments using the Step Method of apportionment, starting with the Stores department.

Mzalendo Manufacturing Co. Ltd has for production cost centres and two service cost centres. For the period ended 30^th June, 2019 the overhead allocated and apportioned to the cost centres were as follows:

The service cost centres are used by the production cost centres and by each other in the following proportions:-

Required:
Prepare a statement showing the final distribution of the overhead costs to the production cost centres:-

1. Where the charging of one service cost center to another service cost centre is ignored.
2. Where the elimination method is used commencing with service cost centre X.
3. Where repeated distribution method is used. "Note: Any figure below T.shs 5,000/- is immaterial."