Ma- Tugasan 3 (2003)
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Ma- Tugasan 3 (2003) as PDF for free.
More details
- Words: 233
- Pages: 2
TUGASAN 3
EXERCISE 3-5
Overhead applied to =
predetermined overhd rate
x
a particular job
actual direct labor-hours changed to the job a particular job
applied MOH = $ 23. 40 x 10, 800 = $ 252, 720
actual total MOH cost - total applied MOH = underapplied / overapplied overhead $ 249, 000 - $ 252, 720 = $ - 3, 720 ( overapplied overhead)
EXERCISE 3-8
Applied MOH = $ 18. 20 x 11, 500 = $ 209, 300
Actual total MOH cost – total applied MOH = underapplied / overapplied overhead $ 215, 000 - $ 209, 300 = $ 5, 700 ( underapplied overhead)
The effect of the underapplied overhead on the company’s gross margin would be increased, and would be overapplied gross margin decreased.
EXERCISE 3-12
Unit product cost = total manufacturing cost / total unit product $ 960, 000 / 200, 000 = $ 4. 80
1
2
3
4
Direct material
$ 240, 000
$ 120, 000
$ 60, 000
$ 180, 000
Direct labor
128, 000
64, 000
32, 000
96, 000
Prime cost
368, 000
184, 000
92, 000
276, 000
Overhead
384, 000
192, 000
96, 000
288, 000
Total cost
$ 752, 000
$ 376, 000
$ 188, 000
$ 564, 000
Total cost per unit
$ 90, 059. 88
$ 37, 227. 72
$ 13, 823. 53
$ 63, 157. 89
EXERCISE 3-5
Overhead applied to =
predetermined overhd rate
x
a particular job
actual direct labor-hours changed to the job a particular job
applied MOH = $ 23. 40 x 10, 800 = $ 252, 720
actual total MOH cost - total applied MOH = underapplied / overapplied overhead $ 249, 000 - $ 252, 720 = $ - 3, 720 ( overapplied overhead)
EXERCISE 3-8
Applied MOH = $ 18. 20 x 11, 500 = $ 209, 300
Actual total MOH cost – total applied MOH = underapplied / overapplied overhead $ 215, 000 - $ 209, 300 = $ 5, 700 ( underapplied overhead)
The effect of the underapplied overhead on the company’s gross margin would be increased, and would be overapplied gross margin decreased.
EXERCISE 3-12
Unit product cost = total manufacturing cost / total unit product $ 960, 000 / 200, 000 = $ 4. 80
1
2
3
4
Direct material
$ 240, 000
$ 120, 000
$ 60, 000
$ 180, 000
Direct labor
128, 000
64, 000
32, 000
96, 000
Prime cost
368, 000
184, 000
92, 000
276, 000
Overhead
384, 000
192, 000
96, 000
288, 000
Total cost
$ 752, 000
$ 376, 000
$ 188, 000
$ 564, 000
Total cost per unit
$ 90, 059. 88
$ 37, 227. 72
$ 13, 823. 53
$ 63, 157. 89
Related Documents
Ma- Tugasan 3 (2003)
May 2020 2
Tugasan Ma 5 2003
May 2020 6
Tugasan Ma 4 2003
May 2020 4
Tugasan Ma
May 2020 17
Tugasan Ma
May 2020 11