# Define Simultaneous equation method, Repeated distribution method

## Define Simultaneous equation method and Repeated distribution method

Simultaneous equation method - is the method where the amount of each production department can be obtained by solving simultaneous method.

Repeated distribution method - is where the overheads of service department are distributed to other departments on agreed percentage, and this process is repeated till the amount of overheads are exhausted to consider further apportionment.
What is Absorption? What are the various methods used for deciding the rates of overhead absorption?
Following are the various methods used for deciding the rates of overhead absorption:..
What factors would create under absorbed factory overheads & over absorbed factory overheads?
Under absorbed factory overheads: this situation arises if the overheads absorbed are less than the actual overheads….
Define Calculation for overhead absorption - Direct material cost percentage rate etc.
Direct material cost percentage rate: - (Amount of overheads to be absorbed X 100) / (Direct Materials Cost)