costacctg13_sm_ch05

30 176000030 16000 52800 machinesetups25 1600025

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Unformatted text preview: COST OB JECT: COMPONENTS Indirect Costs Direct Costs DIRE CT COST Direct Materials Direct Manufacturing Labor 1. Job Order 410 Direct manufacturing cost Direct materials Direct manufacturing labor $30 ´ 25; $30 ´ 375 Indirect manufacturing cost $115 ´ 25; $115 ´ 375 Total manufacturing cost Number of unit s Manufacturing cost per unit $9,700 750 $10,450 2,875 $13,325 ÷ 10 $ 1,332.50 Job Order 411 $59,900 11,250 $ 71,150 43,125 $114,275 ÷ 200 $ 571.375 5-43 2. Direct manufacturing cost Direct materials Direct manufacturing labor $30 ´ 25; $30 ´ 375 Indirect manufacturing cost Materials handling $0.40 ´ 500; $0.40 ´ 2,000 Lathe work $0.20 ´ 20,000; $0.20 ´ 60,000 Milling $20.00 ´ 150; $20.00 ´ 1,050 Grinding $0.80 ´ 500; $0.80 ´ 2,000 Testing $15.00 ´ 10; $15.00 ´ 200 Total manufacturing cost Number of unit s Manufacturing cost per unit Job Order 410 $9,700 750 $10,450 Job Order 411 $59,900 11,250 $ 71,150 200 4,000 3,000 400 150 7,750 $18,200 ÷ 10 $ 1,820 800 12,000 21,000 1,600 3,000 38,400 $109,550 ÷ 200 $ 547.75 3. Number of unit s in job Costs per unit w...
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This note was uploaded on 10/11/2010 for the course ACCT 321 taught by Professor Cole during the Spring '10 term at University of Miami.

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