AS/A Level Accounting - Absorption Costing (Part 2 - Allocation and Apportionment of Overheads)

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This video explains the meaning of cost units and cost centres and how are overheads allocated and apportioned over the cost centres.

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The reapportionment of service cost centres is confusing and seems incorrect - the ratios (i might be wrong)

bhaktiratnadhara
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In cost units, what do you mean by they absorb indirect costs?

Spex
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In reapportioning, what if the overhead costs are equal, what do we do then?

Spex
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Hey I think there's a mistake at the end in the ratio in which the service centre E and D are reappointed. Please correct me if I'm wrong

taemurahmed
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@ 17:30 i dont think the apportionment of power is correct, it should be 9222 and 6148

waniyaamir
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I dont understand about the re apportionment of overheads stores ?

emaliebelle
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hey, can you please do a video on marginal costing? I have my cie in a couple of days

azkawasif