After the initial overhead allocation and apportionment has been completed, the overhead analysis sheet for a car repair workshop is as follows:

Total overhead cost Vehicle servicing Crash repairs Tyre fi tting Canteen and vending

£ £ £ £ £

233,000 82,000 74,000 61,000 16,000 The costs of the canteen and vending activity are to be reapportioned to the other activities on the basis of the number of personnel employed on each activity.

Vehicle servicing Crash repairs Tyre fi tting Canteen and vending Number of personnel 20 15 5 2 The canteen and vending cost to be apportioned to the crash repair activity is

£