ACCT2301-002-Chap4-InClass-sp2009-1

# ACCT2301-002-Chap4-InClass-sp2009-1 - ACCT 2301-002...

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ACCT 2301-002 Exercise E4-17 Raw data: Estimated overhead: \$450,000 Estimated direct labor hours: 90,000 DLH Direct labor hours for March: 7,300 DLH 1. Calculate the predetermined overhead rate for Jeffords. Predetermined overhead rate = \$450,000 90,000 DLH 2. Calculate the overhead applied to production in March. Applied overhead in March = 7,300 DLH x \$5.00

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= \$5.00 per DLH per DLH = \$36,500

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ACCT 2301-002 Exercise E4-18 Raw data: Estimated overhead: \$270,000 Estimated direct labor hours: 90,000 DLH Direct labor hours for March: 8,150 DLH 1. Calculate the predetermined overhead rate for Badiyan. Predetermined overhead rate = \$270,000 90,000 2. Calculate the overhead applied to production in January. Applied overhead in January = 8,150 DLH x Exercise E4-19 Raw data: Actual overhead for the year: \$308,000 Actual direct labor hours for the year: 102,600 Unadjusted Cost of Goods Sold: \$235,670 1. Calculate the total overhead applied for the year. Was overhead over- or

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ACCT2301-002-Chap4-InClass-sp2009-1 - ACCT 2301-002...

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