6-21.
Based on the basic formula:
BB
+
TI
–
TO
= EB
A. $250,000 + $260,000 – $270,000 = X
X
= $240,000
B.
$7,100
+
X
– $22,000 = $6,200
X
= $6,200 – $7,100 + $22,000
X
= $21,100
C. $156,000 + $280,000 –
X
= $128,000
X
= $156,000 + $280,000 – $128,000
X
= $308,000
6-22.
Based on the basic formula:
BB
+
TI
–
TO
= EB
A.
$14,000 + $12,000 – $18,000 = X
X
= $8,000
B.
$90,000 +
X
– $330,000 = $93,000
X
= $93,000 – $90,000 + $330,000
X
= $333,000
C.
$65,000 + $230,000 –
X
= $30,000
X
= $65,000 + $230,000 – $30,000
X
= $265,000
6-30.
Predetermined overhead rate = $34.82 per direct labor hour.
Basic
Dominator
Total
Units produced
.......................
1,000
250
1,250
Machine-hours
.......................
4,000
2,000
6,000
Direct labor-hours
..................
3,000
2,000
5,000
Direct materials
......................
$10,000
$3,750
$13,750
Direct labor
............................
64,500
35,500
100,000
Manufacturing overhead
........
174,100