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Complete (Assume $60,000 of Overhead to Be Distributed)

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Complete (assume $60,000 of overhead to be distributed):
 Sq Ft  Ratio  Amt of Overhead Allocated  Department A 10,000 A  B  Department B 30,000 C  D \begin{array} { | l | l | l | l | } \hline & \text { Sq Ft } & \text { Ratio } & \text { Amt of Overhead Allocated } \\\hline \text { Department A } & 10,000 & \text { A } & \text { B } \\\hline \text { Department B } & 30,000 & \text { C } & \text { D } \\\hline\end{array}


Definitions:

Intermediate Products

Goods that are produced in one manufacturing process but are used as inputs in another, not yet final products.

Common Input

A resource, such as raw materials or labor, that is shared among different processes or production lines within manufacturing or service delivery.

Further Processing

Additional operations carried out on a product to enhance its value before final sale.

Split-off Point

The stage in a production process where multiple products are generated from a common input and can further be processed or sold separately.

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