Apex Mobility Systems Ltd. manufactures smart airport luggage carts used in major international airports. The company operates a centralized factory…

Apex Mobility Systems Ltd. manufactures smart airport luggage carts used in major international airports. The company operates a centralized factory with two production departments—Fabrication and Assembly, and two service departments—Stores and Maintenance. Due to rising operational costs and increased competition, management has decided to analyze overhead allocation and costing accuracy for better pricing and profitability decisions. For the financial year ending 31st March 2026, the following budgeted data is available: Department Amount (₹) Fabrication 18,20,000 Assembly 9,60,000 Stores 3,00,000 Maintenance 2,40,000 Other Overheads (₹) Particulars Amount (₹) Factory Rent 18,00,000 Building Insurance 2,00,000 Plant Insurance 2,40,000 Depreciation on Machinery 3,20,000 Canteen Subsidy 5,00,000 Direct Costs (₹) Department Material (₹) Labour (₹) Total (₹) Fabrication 75,00,000 10,00,000 85,00,000 Assembly 2,00,000 15,00,000 17,00,000 Additional Information Basis Fabrication Assembly Stores Maintenance Floor area (sq. m.) 30,000 12,000 3,000 5,000 Plant value (₹) 20,00,000 10,00,000 1,00,000 2,00,000 Store requisitions 4,000 2,000 — — Maintenance hours 3,000 2,500 500 — No. of employees 150 100 40 20 Machine hours 35,00,000 80,000 — — Labour hours 80,000 30,00,000 — — The company also received a special job order (Job No. AMS-101) with the following details: Direct Material = 1,50,000 Direct Labour: Fabrication: 300 hours @ ₹20/hr Assembly: 200 hours @ ₹20/hr Machine hours: Fabrication: 250 hours Assembly: 180 hours You are required to answer the following questions: