hw_solution_6 - 6-18 a $300,000(see item 5 b $1,240,000 =...

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6-18 a. $300,000 (see item 5) b. $1,240,000 = $1,200,000 + $40,000 (see items 2 & 3) c. $200,000 (see item 5) d. $1,340,000. BB + TI – TO = EB $300,000 + $1,240,000 – X = $200,000 X = $300,000 + $1,240,000 – $200,000 X = $1,340,000 6-19 a. $67 million = $16 million + $27 million + (.8 x $30 million) b. $50.25 million = .75 x $67 million c. BB + TI – TO = EB 0 + $67 million – $50.25 million = EB EB = $16.75 million 6-20 Based on the basic formula: BB + TI TO = EB a. $51,000 + $48,000 $57,000 = X X = $42,000 b. $28,400 + X $88,000 = $24,800 X = $24,800 – $28,400 + $88,000 X = $84,400 c. $67,000 + $170,000 – X = $56,000 X = $67,000 + $170,000 – $56,000 X = $181,000
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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
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Total Costs ............................. $287,850 Burden Rate: .......................... Total overhead ................... $174,100 ÷ Direct labor-hours ............ ÷ 5,000 = $34.82 6-31.
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