A-LevelAccountingPreparation of financial statements9706/12 · Oct/Nov 2012 · Q121 Mark
A company operates three departments and apportions heat and light on the most appropriate basis. The table shows information for a year. department X department Y department Z total revenue $950 000 $710 000 $690 000 $2 350 000 floor area (square metres) 500 800 680 1980 number of employees 85 60 58 203 heat and light $90 000 Which cost for heat and light is apportioned to department X?
A22 727
B30 000
C36 383
D37 685
✓ Correct answer
A: 22 727
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