Service Department Cost Allocation - Anna Lee

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LO4Cost Allocation: Reciprocal MethodCost Flow Diagram: Reciprocal Method – Carlyle Coal CompanyService Department:Information Systems(S1)ComputerhoursUser Department:Hilltop Mine(P1)Service Department:Administration(S2)EmployeesUser Department:Pacific Mine(P2)11 - 12
LO4Cost Allocation: Reciprocal Method1. Write the costs of each service departmentin equation form.Total ServiceDepartment costsDirect costs of the= +Service DepartmentCosts allocated to theService Department2. Solve equations simultaneously usingmatrix algebra.11 - 13
Page 2: LO1Service Department Cost Allocati
Page 5 and 6: Cost Allocation: Direct Method• D
Page 7 and 8: Cost Allocation: Step Method• The
Page 9 and 10: LO3Cost Allocation: Step MethodServ
Page 11: Cost Allocation: Reciprocal Method
Page 15 and 16: LO4Cost Allocation: Reciprocal Meth
Page 17 and 18: LO4Cost Allocation: Reciprocal Meth
Page 19 and 20: LO5The Reciprocal Methodand Decisio
Page 21 and 22: Allocation of Joint CostsJoint cost
Page 23 and 24: Net Realizable Value MethodFinal sa
Page 25 and 26: Estimating NRV• When no sales val
Page 27 and 28: Physical Quantities Method• Joint
Page 29 and 30: By-products• By-products are outp
Page 31 and 32: Carlyle Coal CompanyFor the Month o
Page 33 and 34: Sell or Process Further• Suppose

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