Knowledge Learn from Assignment

The first knowledge that I had learnt well doing this assignment is Allocation Production Overheads. I have learned this before in the class but not really understand how it works. However, after doing this assignment, it has enhanced the knowledge of this part to me. For instance, in the part of allocation there have two particulars are not relate to the production overheads such as Marketing expenses and Office Administration Expenses. This is because both of these particulars are not involve in the process of the production. 

Next, the second knowledge that I have learnt is in the reallocation part, it let me know more about the differences between different method of allocation like direct method, step-down method and reciprocal method. For example, the method that we are required to use in the assignment is step-down method and it is a method that Allocates support costs to other support departments and to operating departments that partially recognizes the mutual services provided among all support departments.