ASSIGNMENTACT(441)SUBMITTED TOAnup Kumar SahaLecturerDepartment of Busness A!mnstratonSUBMITTED BY"nc#u$ %a&ueID N"' ())*+1+1)+1),Secton - 1Department of Busness A!mnstratonDate of Submission15th April, 211Illustration !Decan Manufacturn. Lt! ha/e three !epartments 0hch are re.ar!e! as pro!ucton!epartments1 Ser/ce !epartments 2costs are !str3ute! to these pro!ucton !epartments usn. the 4 Step La!!er Metho!5 of !str3uton1 Estmates of factor6 o/erhea! costs to 3e ncurre! 36 each !epartment n the forthcomn. 6ear are as fo$$o0s1 Data re&ure! for !str3uton s a$so sho0n a.anst each !epartment7Departmentpro!ucton8actor6 o/erhea!9s1Drect La3orhoursNo1 of emp$o6eesArea n S&1m1: 1;,))Ser/ce@4>;))) 1;))) 1) >))AB>;))) >;))) >) 1;>))91;)>;))) =;))) 4) 1;)))s hrs1 L 9s1 1B7 4 hrs1 L 9s1 (C7> hrs1 L 9s1 ((>Cost of @ro!ucton7 9s1B>Illustration %"A Mrm has three pro!ucton !epartments an! t0o ser/ce !epartments1 The fo$$o0n. M.ures are eGtracte! from the 3oo#s of the Mrm79s1Deprecaton 4;)))L.htn.(4)9ent (;)))In!rect 0a.es =))@o0er =))"thers 4;)))"ther partcu$ars7 A B C : C8$oor space(s&1ft)4)) >)) =)) 4)) 1))Drect 0a.es(9s1),)) =)) ,)) ,)) B))L.ht ponts () 1) +Ia$ue of the1(;))) 1=;))) ();))) 1;))) 1;)))machner6(9s1)Jor#n. hours, Dept1 : G/en H >)) B4, ,,, +(;4,* (>)Dept1 C 4 B*( = +C or :F 1>;,>)O )1(CCF1);)>)O 1K1) : or CO1);)>)O)11:9e+arran.n. an! mu$tp$6n. 36 1) to e$emnate !ecma$s; 1):+(CF1;>,;>)) PPP(1)+:O 1)CF 1;));>))PPPP1(()Mu$tp$6n. e&uaton (1) 36 > an! a!!n.; >):+1)CF B;,B;>)) +:O1)CF1;));>))4,:F *;,*;))):F *;,*;)))N 4,F9s1 1*;))(CF (