Re- Apportionment of overheads ( Direct distribution method and repeated distribution method)

This video explains different methods of distribution of overheads ie Direct distribution Method and Repeated distribution method of re apportionment of service departments cost. primary distribution summary or statement of allocation and ApportionmeRe- Apportionment of overheads includes five important methods. This video explains only two methods . primary distribution of overheads is the first stage. we must study this statement. Allocation and Apportionment is done on the basis of ratios. Divide one amount into different departments on the basis of these ratios. it is very simple to understand and calculate. If the production depts cost is given in the question we prepare re- apportionment of overheads. ( secondary distribution of overheads)otherwise first we find out production depts cost by preparing statement of allocation and Apportionment of overheads. (primary distribution of overheads) Primary distribution of overheads    • Primary distribution of overheads(statemen...