Tugasan 3 individu Exercise 3.5 Predetermined overhead rate = $23.40 During period : Predetermined X actual total units of the total = overhead applied overhead rate Manufacturing allocation during the period base incurred $23.40 × 10800 = $252720
Exercise 3.8
1-Predetermined o/head rate = $18.20 Total manufacturing o/head applied ?? During period : $18.20 × 11500 = $209300 At the end of the period : Actual total - total manufacturing = under/overapplied manufacturing overhead applied overhead overhead cost $21500 -$209300 = $5700 (underapplied overhead)
2-Actual manufacturing cost MOH cost applied Underapplied o/head
$215000 $209300 $5700