CAT / FIA FMA Classroom - Syllabus C1c. Accounting for overheads 4 / 11
c) Accounting for overheads
(i) Direct and indirect expenses.
(ii) Production overhead absorption rates.
(iii) Allocate and apportion production overheads
(iv) Reapportion service cost centre costs to production cost centres.
(v) Select, apply and discuss appropriate bases for absorption rates.