ayowazzzgood

23.04.2020 • 

Business

Yamada Company applies factory overhead to its production departments on the basis of 90% of direct labor costs. In the Assembly Department,Yamada had $125,000 of direct labor cost, and in the Finishing Department, Yamada had $35,000 of direct labor cost. The entry to apply overhead to these production departments is:

A. Debit Factory Overhead - Assembly $112,500 ; Debit Factory Overhead - Finishing $31,500 ; Credit Work in Process Inventory $144,000

B. Debit Factory Overhead $144,000 ; Credit Work in Process Inventory - Assembly $112,500 ; Credit Work in Process - Finishing $31,500

C. Debit Factory Overhead $144,000 ; Credit Factory Payroll $144,000

D. Debit Work in Process Inventory - Assembly $112,500 ; Debit Work in Process Inventory - Finishing $31,500 ; Credit Factory Overhead $144,000

E. Debit Factory Payroll $144,000 ; Credit Cash $144,000

Ответ:

queenkimm26

23.04.2021

Business

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The total direct materials cost variance is $3,790 favorable

Explanation:

The computation of the total direct materials cost variance is shown below:

Total direct materials cost variance = Actual cost - standard cost

where,

Actual cost is $267,790

And, the standard cost = Actual finished units produced × Direct materials standard

= 22,000 × $12

= $264,000

Now put these values to the above formula  

So, the value would equal to

= $267,790 - $264,000

= $3,790 favorable

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