Basis of Apportionment Overheads S3

What is the correct name for 'sharing' overheads?

• Application

• Apportionment

• Allocation

• Annotation

What is the correct title for the statements we produce?

• Overhead Analysis Statement

• Overhead Apportionment Statement

• Overhead Calculation Statement

Which Basis of Apportionment should you use for

Rent and Rates?

• Floor Area

• Number of Employees

• Value of Machinery / Equipment

• Kilowatt Hours (KwH)

Which Basis of Apportionment should you use for

Canteen Costs?

• Floor Area

• Number of Employees

• Value of Machinery / Equipment

• Machine Hours

Which Basis of Apportionment should you use for

Machinery Repair Costs?

• Floor Area

• Value of Machinery / Equipment

• Machine Hours

• Kilowatt Hours (KwH)

Which Basis of Apportionment should you use for

Heat and Light Costs?

• Floor Area

• Number of Employees

• Value of Machinery / Equipment

• Kilowatt Hours (KwH)

Which Basis of Apportionment should you use for

Power Costs?

• Floor Area

• Value of Machinery / Equipment

• Machine Hours

• Kilowatt Hours (KwH)

Which Basis of Apportionment should you use for

Insurance Costs?

• Floor Area

• Number of Employees

• Value of Machinery / Equipment

• Machine Hours

Which Basis of Apportionment should you use for

Depreciation Costs?

• Number of Employees

• Value of Machinery / Equipment

• Machine Hours

• Kilowatt Hours (KwH)

Which Basis of Apportionment should you use for

Human Resources Costs?

• Floor Area

• Number of Employees

• Machine Hours

• Kilowatt Hours (KwH)