Q.What is primary distribution of overheads?

The primary distribution summary allocates or apportions every item of overhead across all departments — production and service alike — and totals each department column, leaving overhead sitting in both kinds of department. The secondary distribution then reapportions the service departments' totals to the production departments on the basis of service given (stores on requisitions, power house on horsepower or units, canteen on number of workers), so that the entire factory overhead finally rests in the prod …