Homework Answers
Answer 12.
| Unit product cost | $5,476 |
Explanation:
| Molding | Fabrication | |
| Estimated total fixed manufacturing overhead per MH (Estimated total fixed manufacturing overhead / Estimated total MH used) | ($13,250 / 2,500 MH) = 5.30 | ($16,950 / 1,500 MH) = $11.30 |
| Add: Estimated variable manufacturing overhead per MH (given) | $2.70 | $3.50 |
| = Predetermined overhead rate | $8.00 | $14.80 |
| * Actual machine hours used for Job P | * 3,000 MH | 1,900 MH |
| Manufacturing overhead applied for Job P | $24,000 | $28,120 |
Calculation of Unit product cost for Job P
| Direct Material | $26,000 | |
| Direct labor | $31,400 | |
| Manufacturing overhead applied for Job P ($24,000 + $28,120) | $52,120 | |
| Total Manufacturing cost | $109,520 | |
| Divide by Number of units | 20 units | |
| Unit product cost for Job P | $5,476 |
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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding...
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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding Fabrication Total 2,500 1,500 4,000 $13,250 $16.950 $30,200 $ 2.70 $ 3.5e 15 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P Job o $26,200 $14,500 $31,400 $12,700 3, eee 2,100 1,900 2,200 4,300 4,900 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined...
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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding Fabrication Total 2,500 1,500 4,000 $13,250 $16,95€ $30, 200 $ 2.70 $ 3.50 Job P $26,000 $31,400 Job O $14,500 $12,700 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 3,000 1,900 4,900 2,100 2,200 4,300 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead...
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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding Fabrication Total 2,500 1,500 4,000 $13,250 $16,95€ $30,200 $ 2.70 $ 3.50 Job P $26,000 $31,400 Job $14,500 $12,700 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 3,000 1,900 4,900 2,100 2,200 4,300 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with...
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