costacctg13_sm_ch05

Overhead materialshandling 2850 1164044 qualit

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Unformatted text preview: ,943 Total costs $82,975 $15.96 $82,443 Plaques (4)=(3)÷7,500 $ 3.25 2.95 6.20 4.79 $10.99 Medallions (5) (6)=(5)÷16,700 $14,195 $0.85 20,040 1.20 34,235 2.05 26,462 1.58 $60,697 $3.63 Total (7) $ 58,070 69,465 127,535 98,580 $226,115 *Allocated overhead = Total direct cost ×Budgeted overhead rate (0.77296) 5­26 Budgeted Budgeted Forming Dept. overhead costs 2. overhead rate — = Forming Dept. Budgeted Forming Dept. direct­labor costs $22, 386 = ($3 ´ 5, 200) + ($1.20 ´ 7, 500) + ($0.60 ´ , 700) 16 $22, 386 = $15, 600 + $9, 000 + $10, 020 $22, 386 = $0.64662 per Forming Dept. direct­labor $ = $34, 620 Budgeted Budgeted Assembly Dept. overhead costs overhead rate — = Budgeted Assembly Dept. direct costs Assembly Dept. $33, 960 = ($2 ´ 5, 200) + ($2.75 ´ 7, 500) + ($0.75 ´ , 700) 16 $33, 960 = $10, 400 + $20, 625 + $12, 525 $33, 960 = $0.77979 per Assembly Dept. direct cost $ = $43, 550 Budgeted Budgeted Packaging Dept. overhead costs overhead rate — = Packaging Dept. Budge...
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