Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job: Department Molding Painting Direct labor-hours 81 133 Machine-hours 330 74 Direct materials $ 932 $ 1,220 Direct labor cost $ 720 $ 1,020 Required: 1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department. 2. Compute the total overhead cost applied to Job 205. 3-a. What would be the total manufacturing cost recorded for Job 205? 3-b. If the job contained 39 units, what would be the unit product cost?
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Ответ:
the question is incomplete, so I looked for a similar one:
total molding department overhead costs per year = $249,200 + $2.80 per labor hour
total labor hours in molding department = 38,500
predetermined overhead rate molding department = ($249,200 / 38,500) + $2.80 = $9.27 per direct labor hour
total painting department overhead costs per year = $511,100 + $4.80 per machine hour
total machine hours in painting department = 31,000
predetermined overhead rate painting department = ($462,840 / 31,000) + $4.80 = $19.73 per machine hour
Department Molding Painting
Direct labor-hours 81 133
Machine-hours 330 74
Direct materials $932 $1,220
Direct labor cost $720 $1,020
overhead costs 81 x $9.27 = $750.87 74 x $19.73 = $1,460.02
total costs $2,402.87 $3,700.02
a. total production cost $6,102.89
b. cost per unit $156.48
Ответ:
$250
COVERAGE LIMIT-DEDUCTIBLE = $4000-$1500 = 2500
$2500/10 = $250