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{"ops":[{"insert":"In Bennett\u2019s Ltd three types of jobs are performed in separate production departments E, F, and G. In addition, there are two service departments A and B. indirect labour costs and other indirect expenses for Bennett\u2019s Ltd, have been \tallocated to departments as follows:\nProduction departments\tService departments\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0E\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0F\u00a0\u00a0\u00a0\u00a0\u00a0G\nIndirect labour\u00a0\u00a0\u00a0\u00a05000 7000\u00a0\u00a0\u00a09000\nOther indirect exp. 2000\u00a0\u00a04000\u00a0\u00a06000\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a07000\u00a011000\u00a015000\t\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0A\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0B\n\u00a0Indirect labour\u00a0\u00a0\u00a02000\u00a0\u00a0\u00a0\u00a0\u00a03000\u00a0\nOther indirect exp. 3000\u00a0\u00a0\u00a0\u00a0\u00a04000\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a05000\u00a0\u00a0\u00a0\u00a0\u00a07000\nThe expenses of the service departments are to be allocated between other departments as follows:\nDept. A to Depts. E 30%; F 25%; G 35%; B 10%\nDept. B to Depts. E 35%; F 29%; G 36%\nIn departments E and F the job costing is to use an overhead rate per direct labour, while in G an overhead rate per machine hour rate is used. The number of direct hours and machine hours per department is expected to be:\n\t\t\t\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\n"}]}

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