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Design: Systems Job-Order Costing Chapter Three McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Types of Product Costing Systems Process Costing Job-order Costing A company produces many units of a single product. One unit of product is indistinguishable from other units of product. The identical nature of each unit of product enables assigning the same average cost per unit. Copyright 2006, The McGraw-Hill Companies, Inc. McGraw-Hill/Irwin Types of Product Costing Systems Process Costing Job-order Costing Many different products are produced each period. Products are manufactured to order. The unique nature of each order requires tracing or allocating costs to each job, and maintaining cost records for each job. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Quick Check Which of the following companies would be likely to use job-order costing rather than process costing? a. Scott Paper Company for Kleenex. b. Architects. c. Heinz for ketchup. d. Caterer for a wedding reception. e. Builder of commercial fishing vessels. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Direct Manufacturing Costs Direct Materials Job No. 1 Direct Labor Job No. 2 Job No. 3 Manufacturing Overhead Charge direct material and direct labor costs to each job as work is performed. Copyright 2006, The McGraw-Hill Companies, Inc. McGraw-Hill/Irwin Direct Manufacturing Costs Manufacturing Overhead, including indirect materials and indirect labor, are allocated to jobs rather than directly traced to each job. Copyright 2006, The McGraw-Hill Companies, Inc. Direct Materials Job No. 1 Direct Labor Job No. 2 Job No. 3 Manufacturing Overhead McGraw-Hill/Irwin Job-Order Costing Document Flow Summary A sales order is the basis of issuing a production order. A production order initiates work on a job. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Cost Accounting PearCo Job Cost Sheet Job Number A - 143 Department B3 Item Wooden cargo crate Date Initiated 3-4-05 Date Completed Units Completed Direct Materials Direct Labor Manufacturing Overhead Req. No. Amount Ticket Hours Amount Hours Rate Amount Cost Summary Direct Materials Direct Labor Manufacturing Overhead Total Cost Unit Product Cost Units Shipped Date Number Balance McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Costing Document Flow Summary Materials used may be either direct or indirect. Direct materials Job Cost Sheets Materials Requisition Indirect materials Manufacturing Overhead Account McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Materials Requisition Form Will E. Delite McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Costing Document Flow Summary An employee's time may be either direct or indirect. Direct Labor Job Cost Sheets Employee Time Ticket Indirect Labor Manufacturing Overhead Account McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Employee Time Ticket McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Cost Accounting McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Costing Document Flow Summary Employee Time Ticket Indirect Labor Other Actual OH Charges Manufacturing Applied Overhead Overhead Account Job Cost Sheets Materials Requisition McGraw-Hill/Irwin Indirect Material Copyright 2006, The McGraw-Hill Companies, Inc. Why Use an Allocation Base? Manufacturing OH is applied to jobs using a predetermined OH rate (POHR). An allocate base, such as direct labor hours, direct labor costs, or direct machine hours, is used. We use an allocation base because: 1. It is difficult to trace OH costs to jobs. 2. OH costs consists of many different items. 3. Most OH costs are fixed even though output fluctuates during the period. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Manufacturing Overhead Application The POHR is based on estimates at the beginning of the period. OH is applied based on actual activity. Estimated total manufacturing overhead cost for the coming period POHR = Estimated total units in the allocation base for the coming period Overhead applied = POHR Actual activity McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Overhead Application Rate Estimated total manufacturing overhead cost for the coming period POHR = Estimated total units in the allocation base for the coming period $640,000 160,000 direct labor hours (DLH) POHR = POHR = $4.00 per DLH For each DLH worked on a particular job, $4.00 of factory overhead will be applied. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order Cost Accounting McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Interpreting the Average Unit Cost The average unit cost should not be interpreted as the costs that would actually be incurred if an additional unit were produced. Fixed overhead would not change if another unit were produced, so the incremental cost of another unit may be somewhat less than $118. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Exercise 3-3 Compute the Predetermined Overhead Rate Harris Fabrics computes its predetermined overhead rate annually on the basis of direct labor hours. At the beginning of the year it estimated that its total manufacturing overhead would be $134,000 and the total direct labor would be 20,000 hours. Its actual total manufacturing overhead for the year was $123,900 and its actual total direct labor was 21,000 hours. Required: Compute the company's predetermined overhead rate for the year. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Let's examine the cost flows in a job-order costing system. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Raw Materials Material Direct Purchases Materials Indirect Materials Work in Process (Job Cost Sheet) Direct Materials Mfg. Overhead Actual Applied Indirect Materials McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Cost Flows Material Purchases/Usages Raw material purchases are recorded in an inventory account. Direct materials issued to a job increase Work in Process and decrease Raw Materials. Indirect materials used are charged to Manufacturing Overhead and also decrease Raw Materials. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Salaries and Wages Payable Direct Labor Indirect Labor Work in Process (Job Cost Sheet) Direct Materials Direct Labor Mfg. Overhead Actual Indirect Materials Indirect Labor McGraw-Hill/Irwin Applied Copyright 2006, The McGraw-Hill Companies, Inc. Cost Flows Labor The cost of direct labor incurred increases Work in Process and the cost of indirect labor increases Manufacturing Overhead. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Salaries and Wages Payable Direct Labor Indirect Labor Work in Process (Job Cost Sheet) Direct Materials Direct Labor Mfg. Overhead Actual Indirect Materials Indirect Labor Other Overhead McGraw-Hill/Irwin Applied Copyright 2006, The McGraw-Hill Companies, Inc. Cost Flows Actual Overhead In addition to indirect materials and indirect labor, other manufacturing overhead costs are charged to the Manufacturing Overhead account as they are incurred. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Salaries and Wages Payable Direct Labor Indirect Labor Work in Process (Job Cost Sheet) Direct Materials Direct Labor Overhead Applied Mfg. Overhead Actual Applied Indirect Materials Overhead Indirect Applied to Labor Work in Other Process Overhead McGraw-Hill/Irwin If actual and applied manufacturing overhead are not equal, a year-end adjustment is required. Copyright 2006, The McGraw-Hill Companies, Inc. Cost Flows Overhead Applied Work in Process is increased when Manufacturing Overhead is applied to jobs. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Work in Process (Job Cost Sheet) Direct Materials Direct Labor Overhead Applied Finished Goods Cost of Goods Mfd. Cost of Goods Mfd. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Cost Flows Cost of Goods Manufactured As jobs are completed, the Cost of Goods Manufactured is transferred to Finished Goods from Work in Process. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Job-Order System Cost Flows Work in Process (Job Cost Sheet) Direct Materials Labor Direct Overhead Applied Finished Goods Cost of Goods Mfd. Cost of Goods Mfd. Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold Copyright 2006, The McGraw-Hill Companies, Inc. McGraw-Hill/Irwin Cost Flows Sales When finished goods are sold, two entries are required: (1) to record the sale, and (2) to record COGS and reduce Finished Goods. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Non-manufacturing Cost Flows Non-manufacturing costs (period expenses) are charged to expense as they are incurred. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Exercise 3-15 Applying Overhead; Journal Entries; T-accounts Dillon Products manufactures various machined parts to customer specifications. The company uses a job-order costing system and applies overhead cost to jobs on the basis of machine-hours. At the beginning of the year, it was estimated that the company would work 240,000 machine-hours and incur $4,800,000 in MOH costs. The company spent the entire month of January working on a large order for 16,000 custom-made machine parts. The company had no WIP at the beginning of January. Cost data related to January follow: a. RM purchased on account, $325,000 b. RM requisitioned for production, $290,000 (80% DM; 20% IM) c. Labor cost in the factory, $180,000 (1/3 DL; 2/3 IL) d. Depreciation recorded on factory equipment, $75,000 e. Other MOH costs incurred, $62,000 (credit accounts payable) f. MOH costs was applied to production on the basis of 15,000 machine hours actually worked during the month. Required: 1) Prepare JE's to record items (a) through (f) McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Exercise 3-15 Applying Overhead; Journal Entries; T-accounts (continued) 2. Prepare T-accounts for MOH and WIP. Post the relevant items from your JE's to these T-accounts. MOH WIP 3. Prepare a journal entry for item g: The completed job was moved into the Finished Goods warehouse on 1/31 to await delivery to the customer. 4. Compute the unit product cost that will appear on the job cost sheet. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Defining Under- and Overapplied Overhead The difference between the overhead cost applied to Work in Process and the actual overhead costs of a period is termed as either underapplied or overapplied overhead. Underapplied overhead: applied overhead Overapplied overhead: applied overhead less than actual overhead greater than actual overhead McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Overhead Application Example PearCo's actual overhead for the year was $650,000 with a total of 170,000 direct labor hours worked on jobs. How much total overhead was applied to PearCo's jobs during the year? Use PearCo's predetermined overhead rate of $4.00 per direct labor hour. Overhead Applied During the Period Applied Overhead = POHR Actual Direct Labor Hours Applied Overhead = McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Disposition of Under- or Overapplied Overhead PearCo's Method $30,000 may be allocated to these accounts. $30,000 may be closed directly to cost of goods sold. OR Work in Process Finished Goods Cost of Goods Sold Copyright 2006, The McGraw-Hill Companies, Inc. Cost of Goods Sold McGraw-Hill/Irwin Disposition of Under- or Overapplied Overhead PearCo's Cost of Goods Sold Unadjusted Balance $30,000 Adjusted Balance PearCo's Mfg. Overhead Actual Overhead overhead applied costs to jobs $650,000 $30,000 $680,000 $30,000 overapplied McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Allocating Under- or Overapplied Overhead Between Accounts Assume the OH applied in ending Work in Process Inventory, ending Finished Goods Inventory, and Cost of Goods Sold is shown below. What amount would you allocate to each? What would be your Journal Entries? Allocation of $30,000 Work in process Finished Goods Cost of Goods Sold Total Amount $ 68,000 204,000 408,000 $ 680,000 McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Overapplied and Underapplied Manufacturing Overhead - Summary PearCo's Method If Manufacturing Overhead is . . . UNDERAPPLIED (Applied OH is less than actual OH) OVERAPPLIED (Applied OH is greater than actual OH) DECREASE Cost of Goods Sold Alternative 1 Close to Cost of Goods Sold INCREASE Cost of Goods Sold Alternative 2 Allocation INCREASE Work in Process Finished Goods Cost of Goods Sold DECREASE Work in Process Finished Goods Cost of Goods Sold McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Quick Check What effect will the overapplied overhead have on PearCo's net operating income? a. Net operating income will increase. b. Net operating income will be unaffected. c. Net operating income will decrease. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Multiple Predetermined Overhead Rates To this point we have assumed that there is a single predetermined overhead rate called a plantwide overhead rate. Large companies often use multiple predetermined overhead rates. May be more complex but . . . May be more accurate because it reflects differences across departments. Copyright 2006, The McGraw-Hill Companies, Inc. McGraw-Hill/Irwin Predetermined Overhead Rate and Capacity Calculating predetermined overhead rates using an estimated, or budgeted amount of the allocation base has been criticized because: 1. Basing the predetermined overhead rate upon budgeted activity results in product costs that fluctuate depending upon the activity level. 2. Calculating predetermined rates based upon budgeted activity charges products for costs that they do not use. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Capacity-Based Overhead Rates Criticisms can be overcome by using estimated total units in the allocation base at capacity when calculating the POHR. Equipment is leased for $100,000 per year. Running at full capacity, 50,000 units may be produced. The company estimates that 40,000 units will be produced and sold next year. What is the predetermined overhead rate for the traditional method? For the capacity method? McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Quick Check When capacity is used in the denominator in the predetermined rate, what happens to the predetermined overhead rate as estimated activity decreases? a. The predetermined overhead rate goes up when activity goes down. b. The predetermined overhead rate stays the same; it is not affected by changes in activity. c. The predetermined overhead rate goes down when activity goes down. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Quick Check When estimated activity is used in the denominator in the predetermined rate, what happens to the predetermined overhead rate as estimated activity decreases? a.The predetermined overhead rate goes up when activity goes down. b.The predetermined overhead rate stays the same; it is not affected by changes in activity. c.The predetermined overhead rate goes down when activity goes down. McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. Problem 3-27 Schedule of Cost of Goods Manufactured, Overhead Analysis Gitano Products operates a job-order costing system and applies OH cost to jobs on the basis of direct materials used in production (not on the basis of raw materials purchased). In computing a POHR at the beginning of the year, the co.'s estimates were: MOH cost, $800,000; DM to be used, $500,000. The co. has provided the following data: 1.a. Compute the preBeginning Ending determined overhead rate Raw Materials $20,000 $80,000 Work in Process $150,000 $70,000 for the year. Finished Goods $260,000 $400,000 The following actual costs were incurred during the year: Purchase of RM (all direct) $510,000 Direct Labor Costs $90,000 Manufacturing overhead costs: Indirect labor $170,000 Property taxes $48,000 Depreciation of equipment $260,000 Maintenance $95,000 Insurance $7,000 Rent, building $180,000 McGraw-Hill/Irwin b. Compute the amount of under-or over-applied overhead for the year. Copyright 2006, The McGraw-Hill Companies, Inc. Problem 3-27 Schedule of Cost of Goods Manufactured, Overhead Analysis (continued) 2. Prepare a schedule of cost of goods manufactured for the year. 3. Compute cost of goods sold for the year. What options are available for disposing of under-or over-applied overhead? 4. Job 215 was started and completed during the year. What price would have been charged to the customer if the job required $8,500 in direct materials and $2,700 in direct labor costs and the company priced its jobs at 25% above the job's cost according to the accounting system? McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc. End of Chapter 3 McGraw-Hill/Irwin Copyright 2006, The McGraw-Hill Companies, Inc.
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1 Professor Accampo TA: Pavel Nikitin History 104g Holocaust Horror The Holocaust remains as one of the most agonizing and horrific events in history. It was characterized by the competent and methodical attempt to dehumanize and exterminate as many...
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1 Professor Accampo TA: Pavel Nikitin History 104g Enlightenment Fallacies The age of the Enlightenment gave birth to a new era of rational thought and interpreting everyday lifestyles in European philosophy throughout the eighteenth century. The E...
USC >> HIST >> 104g (Fall, 2006)
Essay Notes -Memmi\'s most important point when he wrote \"The Colonizer and the Colonized\" was to explain why the use of force by the colonized in their struggle for independence was inevitable. Their material and cultural conditions were getting wors...
USC >> IR >> 343 (Fall, 2005)
IR 343 Take Home Final Section 2: Option papers are designed to assist decision makers with leadership positions in foreign policy and defense issues regarding their respective state. National leaders do not solve problems and crisis on their own, bu...
USC >> IR >> 343 (Fall, 2005)
1 Section 1: 1) George Kennan- George F. Kennan was the U.S. State Department\'s leading expert on the issues surrounding the Cold War. He became known as \"the father of containment\" when he introduced the new American policy against the Soviet Unio...
USC >> IR >> 343 (Fall, 2005)
1 IR 343 Final 1) The National Interest- The National Interest refers to the recognizable issues of a state that are handled with the utmost priority and concern for the wellbeing and safety of the people. It is a country\'s goals and ambitions rega...
USC >> IR >> 343 (Fall, 2005)
1 Professor Glass IR 343 One of the primary purposes of the Yalta Conference is to determine the focus of Soviet influence in Eastern Europe, particularly Poland. While President Roosevelt yearns for engagement in the war against Japan and Soviet co...
USC >> IR >> 343 (Fall, 2005)
1 Professor Glass IR 343 February 15, 2003 Background The continuous threat of weapons of mass destruction (WMD) has led to a possible assault on the state of Iraq. Saddam Hussein has shown numerous signs that he is in possession of nuclear weapons,...
USC >> IR >> 343 (Fall, 2005)
1 Professor Glass IR 343 Managing the international community through international organization has been a main focal point of American policy making for the last century. Hans Morgenthau and Inis Claude develop their thoughts on American foreign p...
USC >> ARLT >> 100g (Fall, 2005)
1 Essay Question 1: The influence of American culture has deeply affected the heritage and lifestyles of many Vietnamese natives. People who grew up in the United States or elsewhere in the world, yet are of Vietnamese origin, are oftentimes referred...
USC >> ARLT >> 100g (Fall, 2005)
Remembrance of the Countryside \"I look at my shadow, dark in the cement, my heart sad. Me, it\'s my destiny, everywhere people always see me as someone for hire.\" Nam\'s perspective as a native Vietnamese \"Quyen\'s hair hangs down. She wears a T-shirt, ...
USC >> ARLT >> 100g (Fall, 2005)
1 The New Vietnam Professor Hoskins French Indochina The colonial encounter between the French and the Vietnamese which culminated in the early 1950\'s is a historical kaleidoscope of change, adaptation, and cultural independence. Le Colonial by Kien ...
USC >> ARLT >> 100g (Fall, 2005)
1 Women have been oppressed and discriminated against in societies all over the world simply because of their gender. Regardless of their views politically and socially, women have been labelled as the inferior gender, which continues in today\'s \"equ...
USC >> ARLT >> 100g (Fall, 2005)
1 The doi moi was the name given to the era of economic and political reforms in Vietnam during the 1980\'s. As a result of the doi moi, free marketing enterprises were available and collectivization of agricultural operations that was used by the com...
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