X-23,400 Y - 30,000
A B C X Y
20% 40% 30% -- 10%
40% 20% 20% 20%
Dept X
Dept Y
A 99,200 B * 88,600 C 65,600
Ans.
Distribution
Simultanious equation method
A company has three production departments A, B and C and two service departments X and
Y. The expenses incurred in the departments are given below:
Apportion the expenses of dept X and Y to production departments using (i) Repeated
distribution method and (ii) Simultanious equation method.
A- * 80,000; B - 70,000 C - 50,000
The expenses of the service departments are apportioned as follows:
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