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Overheads

Rent, heating and salaries belong to no single product. Share them between departments, then charge them to each job by the hour.

Premium5 rooms46 questions46 min
See the first roomAllocation and apportionment of overheads

Rooms in this module

  1. Allocation and apportionment of overheads8 min, mediumPremium
  2. How to choose a basis of apportionment10 min, mediumPremium
  3. How to work out an overhead absorption rate9 min, mediumPremium
  4. Over and under absorption of overheads9 min, mediumPremium
  5. The full cost of a job10 min, mediumPremium

How this works

Each room answers one problem. A task is a few lines of reading, then questions you answer in the books: post to an account, type a figure, sort, match or write a journal. Every answer is marked at once, with the rule behind it. There are no videos.

Questions

How many rooms and questions are in Overheads?

5 rooms and 46 questions. Every question is marked at once.

How long does it take?

About 46 minutes in all. A room takes 8 to 10 minutes, so you can do one at a time.

Is it free?

No. These rooms need Premium. Each room shows the start of its first task before you pay.

What should I do first?

Labour costs. It is the module before this one in Costing essentials.