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　　6.2 The absorption process
　　Step 1: Allocation of overhead cost expenditures
　　Allocation overhead costs to production department and service department
　　● There could be several Production departments
　　e.g. machining department, assembly department, finishing department
　　● There could be several service departments
　　E.g. stores department/ material handing department, maintenance and repairs department, production control department
　　Step 2: Apportionment of general overhead costs
　　Apportionment is a procedure whereby indirect costs are spread fairly between cost centers.
　　Overhead 　　　　　　　　　　　　　　　Apportionment basis
　　Rent
　　Heating and light　　　　　　　　　　　 Floor area occupied by each cost center
　　Repairs and depreciation of buildings
　　Depreciation　　　　　　　　　　　　　　 Cost or book value of equipment
　　Insurance of equipment
　　Personnel office　　　　　　　　　　　　 Number of employees
　　Canteen　　　　　　　　　　　　　　　　 Or labour hours worked in each cost
　　Welfare　　　　　　　　　　　　　　　　 center
　　Wages and cost offices
　　First aid
　　Example 1:
　　S ltd. has two production department （A & B） and two service departments （ maintenance and stores.）
　　Solution:
　　Overheads apportioned by floor area:
　　Overhead apportioned to department = Floor are occupied by department x total overhead
　　Total floor area
　　Overheads apportioned by machine value:
　　Overhead apportioned to department = Value of department’s machinery x total overhead
　　Total value of machinery
　　Overheads apportioned by number of employees:
　　Overhead apportioned to department = No. of employees in department x total overhead
　　Total No. of employees
　　Departments
　　Item of cost Basis of apportionment　　 A　　 B　　 Maintenance　　 Stores
　　Heat and light Floor area　　　　　　 7,680　 5,120　　 3,840　　　　2,560
　　Repair cost Floor area　　　　　　　　3,840　 2,560　　 1,920　　　　1,280
　　Machine Depn. Machinery value　　　　32,400　13,500　　 5,400　　　　2,700
　　Rent and rates Floor area　　　　　　15,360　10,240　　 7,680　　　　5,120
　　Canteen No. of employees　　　　　　　3,750　 3,000　　 1,500　　　　　750
　　Machine insurance Machinery value 　15,000　 6,250　　 2,500　　　　1,250
　　小编寄语：奋斗没有终点，任何时候都是一个起点。
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