Ma - Chapter 6
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NOR SALIHAH BTE ZULKIFLEE… ILAWATI BTE HASSIM… SHAFIZAH HANIM BTE SHAKRANI… 3.15) 1Predetermined o/head rate
CUTTING $360000/48000 = $7.50 of machine hours
FINISHING $486000/$270000 = 180% of direct labor cost
2CUTTING WIP during year : 80 machine hour × $7.50/machine hour
$600
$150 d.labor cost × 180% of d.labor cost Total o/head cost applied
FINISHING
$270 $600
$270
3- jika guna a plantwide o/head rate, jumlah setiap jabatan adalah sama berbanding guna departmental rate.
CUTTING $360000/48000 = $7.50 of machine hours
FINISHING $486000/$270000 = 180% of direct labor cost
2CUTTING WIP during year : 80 machine hour × $7.50/machine hour
$600
$150 d.labor cost × 180% of d.labor cost Total o/head cost applied
FINISHING
$270 $600
$270
3- jika guna a plantwide o/head rate, jumlah setiap jabatan adalah sama berbanding guna departmental rate.
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