ASSIGNMENT INDIVIDUAL

MOHD AFIQ BIN MOHD NAWI

890606-03-5927
JOB ORDER COSTING

E 3-5

Overhead applied to a particular job =predetermine overhead rate x amount of the

allocation base
I
ncurred by the job

=$23.40 x 10800
=$252720

E 3-8
Actual manufacturing overhead rate $215000
Manufacturing overhead cost applied
To
WIP during the year predetermine
Overhead rate $18.20 per machine hours
Actual total amount of the allocation
Base $11500
Manufacturing o/head applied $209300
Under/over applied
Manufacturing overhead $5700 (under applied )
3-11

FINISH GOOD-HARIS
D. Material $4500 Balance c /d
$14100
D. Labor $9600

$14100
$14100

FINFSH GOOD-CHAN
D. Material $3700 Balance c /d
$11700
D. Labor $8000

$11700
$11700

DIRECT MATERIAL
Balance c /d $8200 Finish Good - Haris
$4500
Finish Good -Chan
$3700

$8200
$8200

DIRECT LABOR
Balance c /d $17600 Finish Good-Haris $9600
Finish Good-Chan
$8000

$17600
$17600
 WORK IN PROCESS
Direct material-Haris $4500 Finish Good -Haris
$4500
-Chan $3700 - Chan
$3700
-James $1400

Direct labor-Haris $9600 Finish Good -Haris

$9600
-Chan $8000 - Chan
$8000
-James $7200

B alance c /d
$8600
$34400
$34400

OVERHEAD ACCOUNT

Actual overhead $30000 Finish Good –Haris

$14100
Finish Good-Chan
$11700

B alance c /d
$4200
$30000
$30000