Tugasan Ma

  • May 2020
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3-5 Predetermined overhead rate = Estimated total manufacturing overhead cost Estimated total amount of the allocation base Overhead applied to job labor hours

= predetermined overhead rate

x

predetermined Overhead Rate(POR)

Actual direct

charged to job

= RM 23.40

Actual total manufacturing overhead cost =RM 249,000 Total direct labor-hours

= RM10,800

Overhead total applied to job

=RM23.40 x10,800 =RM252,720

3-8 1) Estimated total manufacturing Overhead =RM 218,400 Actual total manufacturing Overhead

= RM215,000

POR =RM 18.20 Overhead applied to job = POR x actual direct labor –hours = RM 18.20 X11500 = RM 209,300 Actual MOH - MOH applied RM 215000

- RM209,000 = RM5700 is underapplied

2) RM5700 adalah underapplied ,maka kos barang dijual akan meningkat manakala untung kasar akan menurun.

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