Simple Apportionment Example

Simple Apportionment Example

Example
Item	Machine Department	Maintenance Department
Fuel Consumption (Liters)	5,000	1,000
Rate of Fuel $ 10
Power	8,000	4,000
Area Sq Feet	15000	5000
Solution
Items	Total	Bases	Machine Department	Maintenance Department
Fuel	60,000	Actual	50,000	10,000
Power	12,000	Area	9,000	3,000
	72,000		59,000	13,000
Apportionment bases based on area % of Area
Particular	Machine Dep	Maintenance Dep	Total
Area	15000	5000	20,000
Allocation Bases	75%	25%	100%