Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on...
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:
Total direct labor-hours 64,000
Total fixed manufacturing overhead cost $ 358,400
Variable manufacturing overhead per direct labor-hour $ 5.00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job 20
Total direct labor-hours 100
Direct materials $ 730
Direct labor cost $ 6,400
The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
Homework Answers
Total variable overhead estimated=(64000*5)=$320,000
Total overhead estimated=Total variable overhead estimated+Total fixed overhead estimated
=320,000+358400
=$678400
Predetermined overhead rate=Total overhead estimated/Estimated direct labor hours
=678400/64000
=$10.6 per direct labor hour
Hence applied overhead=Predetermined overhead rate*Actual direct labor hours
=10.6*100=$1060
Add:Direct materials=$730
Add:Direct labor=$6400
Total cost=$8190
Hence unit product cost=(8190/20)
=$409.5
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Dehner Corporation uses a job-order costing system with
a single plantwide predetermined overhead rate based on...
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on...
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 64,000 Total fixed manufacturing overhead cost $358,400 Variable manufacturing overhead per direct labor-hour $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 730 $6,400 The...
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on...
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 64,000 Total fixed manufacturing overhead cost $358,400 Variable manufacturing overhead per direct labor-hour $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 730 $6,400 The...
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