Management accounting: task 0002

According to the following data, make the distribution of general production costs (ODA) among the shops of the main production:

Initial data

Indicators Service Main workshops Total
divisions
Administrative Repair Mechanical Assembly
traction workshop workshop workshop

1. Estimated ODA before distribution 600000 116000 400000 200000 1316000

2. Proportions of distribution
administration services:
- budgetary costs,
working hours - 16000 24000 40000 80000
- odds - 2/10 3/10 5/10 8/10

3. Proportions of distribution
repair shop services:
- budgetary costs,
repair hours 2000 - 16000 2000 20000
- odds 1/10 - 8/10 1/10 10/10

Required:
Allocate overhead costs between machine shop and assembly shop using a stepwise allocation method.