10014_022410_18 - Chapter 3 Example (Worksheet) POHR for...

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Chapter 3 Example (Worksheet) POHR for 2009 = 9,600/12,000 = 0.80 (est. OH/est. CD) 80¢ for every $ of DL Materials Applied OH = POHR x DL Beginning = 0.80 x 2,000 + Purchases___ = 0.80 x 3,000 Mat. Available = 0.80 x 5,000 WIP FG FG COGS Job 101 Job 102 Job 103 Total DM 600 200 1,400 2,200 DL 2,000 3,000 5,000 10,000 Applied OH 1,600 2,400 4,000 8,000 Total 42,00 5,600 10,400 30,000 1. POHR – based on estimated data 2. End of accounting period (mo, yr) Too much OH applied o Overapplied Not enough OH applied o Underapplied 3. Clearing account Keeps track of our actual OH costs for year VS. What we applied on all jobs for year ____________OH_____________ Actual OH Applied OH Total actual Actual total DLH, DLC, or MH OH incurred Cost driver x POHR -____________________________ Underapplied Overapplied (not enough) (too much) Chapter 3 example continued Actual OH Applied ___
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Indirect labor Actual cost driver x POHR (5,300) 10,000 x 0.80 = 8,000
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This note was uploaded on 08/25/2010 for the course ACCT 208 taught by Professor Kingery during the Spring '08 term at University of Delaware.

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10014_022410_18 - Chapter 3 Example (Worksheet) POHR for...

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