5,000 बजटीय मशीन घंटों के आधार पर ओवरहेड्स को $10 प्रति मशीन घंटे की दर से अवशोषित किया जाता है। पिछले महीने, वास्तविक ओवरहेड्स $52,000 थे और 5,100 मशीन घंटों तक काम किया गया था। अधिक या कम-अवशोषित (over- or under-absorbed) ओवरहेड्स की मात्रा क्या है?

The management accountant of Gympie Limited has allocated and apportioned the fixed overheads for the period, but has yet to reapportion the service centre costs. The following information is provided: Production Department 1: Allocated Overheads = $24,000; Service from Service Centre A = 50%, Service from Service Centre B = 40% Production Department 2: Allocated Overheads = $18,000; Service from Service Centre A = 30%, Service from Service Centre B = 50% Service Centre A: Allocated Overheads = $6,000; Service from Service Centre B = 10% Service Centre B: Allocated Overheads = $3,000; Service from Service Centre A = 20% What are the total overheads included in Production Department 1 if the repeated distribution method is used to reapportion service centre costs?