Exercise 3 5&3 8

EXERCISE 3-5 Predetermined overhead rate = Estimated total manufacturing overhead cost Estimated total amount of the allocation base Total overhead applied to a Particular job

= Predetermined overhead rate

x

Actual direct labor-hours charged to the job

*Predetermined overhead rate = RM 23.40 *Actual total man. Overhead costs = RM 249,000 *Total direct labor-hours = 10,800 Total Overhead applied to a = 23.40 x 10,800 particular job = RM 252,720

EXERCISE 3-8 (A) Estimated to manufacturing overhead = RM 218,400 Actual total manufacturing overhead = RM215,000 POR = RM 18.20 x 11,500 = RM 209,300 = 215,000 – 209,300 = RM 5,700 RM 5,700 is Underapplied EXERCISE 3-8 (B) RM 5700 adalah Underapllied,maka ini akan meningkatkan jumlah kos barang dijual dan akan menurunkan jumlah untung kasar.