Accounts > 2000 > 47

JAMB UTME

Given

Dept A Dept B
Floor space 400m2 60m2
Machine 1200 1400
Turnover ₦36million ₦64million
Labour hours 1000 1400


A joint cost ₦72 million incurred by the two departments was apportioned ₦30 million to A and ₦42 million to B. The basis used for apportionment must have been

A.
labour hours
B.
floor space
C.
turnover
D.
machine hours

Answer: A

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