Exercise 9-4 and 9-5

Exercise 9-4 and 9-5 - 1.) 1st Quarter 2nd Quarter 3rd...

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
Exercise 4-4 1.) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Fiscal Year Units of production 5000 4400 4500 4900 18800 Direct labor per unit 0.4 0.4 0.4 0.4 0.4 labor hours required 2000 1760 1800 1960 7520 Direct labor cost per hour $11 $11 $11 $11 $11 labor hours paid $22,000 $19,360 $19,800 $21,560 $82,720 2.) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Fiscal Year Units of production 5000 4400 4500 4900 18800 Direct labor per unit 0.4 0.4 0.4 0.4 0.4 Labor hours required 2000 1760 1800 1960 7520 Guaranteed labor hours 1800 1800 1800 1800 Labor hours paid 2000 1800 1800 1960 7560 Hourly wage rate $11 $11 $11 $11 $11 Total Direct Labor Costs $23,100.0 $19,800 $19,800 $22,440.0 $85,140.0 Exercise 4-5 1.) 1st 2nd 3rd 4th Year Budgeted DLH 5000 4800 5200 5400 20400 Variable mfg. OH rate 1.75 1.75 1.75 1.75 1.75 Variable mfg. OH costs 8750 8400 9100 9450 35700 Fixed mfg. OH costs 35000 35000 35000 35000 175000 Total mfg OH costs 43750 43400 44100 44450 210700 Less: Noncash Costs 15000 15000 15000 15000 60000 Cash Disbursements for manu over costs 28750 28400 29100 29450 150700 2.) 10.32843 Problem 4-13
Background image of page 1
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: 1.) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Fiscal Year Units of production 16,000 15,000 14,000 15,000 60,000 Direct labor per unit 0.8 0.8 0.8 0.8 0.8 Labor hours required 12800 12000 11200 12000 48000 Hourly wage rate $11.50 $11.50 $11.50 $11.50 $11.50 Labor hours paid $147,200.00 $138,000.00 $128,800.00 $138,000.00 $552,000.00 2.) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Fiscal Year Budgeted DHL 12800 12000 11200 12000 48000 Variable Manu. OH rate $2.50 $2.50 $2.50 $2.50 $2.50 Variable Manu. OH costs $32,000.00 $30,000.00 $28,000.00 $30,000.00 $120,000.00 Fixed Manu. OH costs $90,000 $90,000 $90,000 $90,000 $360,000 Total Manu. OH costs $122,000.00 $120,000.00 $118,000.00 $120,000.00 $480,000.00 Less: noncash costs $34,000 $34,000 $34,000 $34,000 $136,000 Cash disbursements for manu OH $88,000.00 $86,000.00 $84,000.00 $86,000.00 $344,000.00...
View Full Document

Ask a homework question - tutors are online