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#hstutorial Overhead Cost Apportionment. An Overhead Cost is a cost which cannot be traced directly to the level of activities. They can further be described as “the cost of indirect materials, indirect labor, and indirect expenses”.
Today you’re going to learn how to apportion these costs using the Basis of Apportionment (Primary Method).
First, you’ll also see how the Overhead Cost items are brought together based on the basis recommended for such Overhead items.
To help you get an in-depth knowledge of this topic, I have summarized the Overhead Cost and its basis of apportionment in an article here www.hstutorial...
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Finally, in this post, I’ll walk you through the easiest way to apportion Overhead Cost items and the exact step that your lecturer expect of you.
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