costacctg13_sm_ch05

46 012 423 18315 14985 8934 226115 530 4 disaggregated

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Unformatted text preview: ted Packaging Dept. direct material costs $42, 234 = ($0.75 ´ 5, 200) + ($0.50 ´ 7, 500) + ($0.10 ´ , 700) 16 $42, 234 = $3, 900 + $3, 750 + $1, 670 $42, 234 = $4.53155 per Packaging Dept. direct material $ = $9, 320 5­27 Direct materials Direct labor Total direct cost Allocated overhead Forming Dept.a b Assembly Dept. c Packaging Dept. _______Trophies______ (1) (2)=(1)÷5200 $19,500 $ 3.75 27,300 46,800 10,087 8,110 17,673 $82,670 5.25 9.00 1.94 1.56 3.40 $15.90 Trophies _______Plaques________ _______Medallions______ (3) (4)=(3)÷7,500 (5) (6)=(5)÷16,700 $24,375 $ 3.25 $14,195 $0.85 22,125 46,500 5,820 16,083 16,993 $85,396 2.95 6.20 0.78 2.14 2.27 $11.39 20,040 34,235 6,479 9,767 7,568 $58,049 1.20 2.05 0.39 0.59 0.45 $3.48 Total (7) $ 58,070 69,465 127,535 22,386 33,960 42,234 $226,115 Total costs Plaques Medallions $9,000 $10,020 a Forming Dept. $15,600 Direct labor costs Allocated overhead (0.64662 × $15,600; $9,000; $10,020) $10,087 b $5,820 $ 6,479 Assembly Dept. $10,400 $20,625 $12,525 To...
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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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