costacctg13_sm_ch05

52134perprocedureminute minutes xrays 61440 32240

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Unformatted text preview: , 80 0 = $60 per batch 230 batches = $10, 960 $27, 400 = $0.40 per direct­labor $ Packaging Dept. Budgeted materials – = $18, 315 = $49.50 per batch handling rate 370 batches Budgeted quality inspection rate Budgeted utilities rate = $1 4, 985 = $40.50 per batch 370 batches = $8, 934 $7, 445 = $1.20 per direct­labor $ 5­29 Direct material costs Direct labor costs Total direct costs Forming Dept. overhead Materials handling $28.50 ´ 116; 40; 44 Qualit y inspect ion $31.50 ´ 116; 40, 44 Utilit ies 0.30 ´ $15,600;$9,000; $10,020 Assembly Dept. overhead Materials handling $40 ´ 63; 83; 84 Qualit y inspect ion $60 ´ 63; 83; 84 Utilit ies 0.40 ´ $7,800; $11,250; $8,350 Packaging Dept. overhead Materials handling $49.50 ´ 80; 100; 190 Qualit y inspect ion $40.50 ´ 80; 100; 190 Utilit ies 1.20 ´ $3,900; $1,875; $1,670 Total costs Trophies (1) (2) = (1) ÷ 5,200 $19,500 $ 3.75 27,300 5.25 46,800 9.00 Plaques (3) (4) = (3) ÷ $7,500 $24,375 $ 3.25 22,125 2.95 46,500 6.20 Medallions (5) (6) = (5) ÷ 16,700 $14,1...
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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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