help needed

Overheads (1/4 of above or 1/5 of total) 8,43,750

hiee all any one plzz tell me the calculation of overhead in this question plzz tell 

in question specify that  

overhead are same as before then why we take 1/4 or 1/5 plzz tell

We have purchased for Rs.200000/- from outside state and returned the goods for Rs.100000/- , raised debit note .

For which amount should i issue the "C" form

do the needful

venkat

Estimated replacement cost of old works :

1. Materials (30,00,000*3/6 + 25%)         1875000

Labour (30,00,000*2/6 + 50%)             15,00000

Total material + labour                            33,75,000

Given material and labour have same proportion to total cost as before i.e it is 5/6 of total cost

Therefore  overheads will be 1/6 of total cost i.e. 33,75,000/5 * 1 = Rs. 6,75,000

therefore total estimated cost of replacement is = 33,75,000 + 6,75,000 40,50,000

2. cash cost of new plant Rs. 75,00,000

3. Entries :

Plant A/c Dr. (B.F.)                34,50,000                    

Replacement A/c Dr.           40,50,000

 To Bank A/c                                                    75,00,000

Plant A/c Dr.                                3,60,000

Bank A/c dr.                                 9,00,000

 To Repalcement A/c                                     12,60,000

Revenue A/c Dr.                           27,90,000

 To Replacement A/c                                       27,90,000                                   

In electricity companies following double a/c system, new asset is not recognised to the extent of replacement cost of old works hence that much portion is written off to revenue A/c (Pl. check the calculation part as i did it verbally)

Regards, CA Shakuntala Chhangani

thankzzz sir........

My dear, its not sir. Kindly use mam.

oh my mistake so sorry .............

thankzz mam ..............