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.