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PRODU

BLENDING
DIRECTLY CHARGEABLE OVERHEAD COST

125,000.00
9,619.24

Building depreciation
Janitorial cost

13,226.45

Materials receiving cost

36,000.00

Power

56,250.00
240,095.69

TOTAL ALLOCATED OVERHEAD COST

DIRECT METHOD
PAYROLL (No. Of Employees)

46,589.39

R & M (Number Of Repairs)

43,882.64

TOTAL OVERHEAD COST

62,000

DIRECT LABOR HOURS


OVERHEAD RATE PER DLH

330,567.72

5.33

PRODUCING

SERVICE

TESTING

TERMINAL

75,000.00

PAYROLL

87,500.00

126,000.00

4,809.62

9,138.28

192.38

6,613.23

12,565.13

264.53

12,000.00

14,062.50

4,687.50

112,485.35

113,890.91

126,456.91

59,900.64

19,966.88

(126,456.91)

8,776.53

32,911.98

181,162.52

104,000

1.74

166,769.77

54,000
3.09

0.00

TOTAL

SERVICE
R&M

85,000.00

498,500.00

240.48

24,000.00

330.66

33,000.00
48,000.00
75,000.00

85,571.14

(85,571.14)
0.00

678,500.00

STEP METHOD

PRODU
BLENDING
DIRECTLY CHARGEABLE OVERHEAD COST

Building depreciation

125,000.00
9,619.24

Janitorial cost

13,226.45

Materials receiving cost

36,000.00

Power

56,250.00

TOTAL ALLOCATED OVERHEAD COST

240,095.69

STEP METHOD
PAYROLL (No. Of Employees)

44,259.92

R & M (Number Of Repairs)

47,125.12

TOTAL OVERHEAD COST

DIRECT LABOR HOURS


OVERHEAD RATE PER DLH

331,480.73

62,000

5.35

PRODUCING

SERVICE

TESTING

TERMINAL

75,000.00

PAYROLL

87,500.00

126,000.00

4,809.62

9,138.28

192.38

6,613.23

12,565.13

264.53

12,000.00

14,062.50

4,687.50

112,485.35

113,890.91

126,456.91

56,905.61

18,968.54

(126,456.91)

9,425.02

35,343.84

178,815.98

168,203.29

104,000

1.72

54,000
3.11

0.00

TOTAL

SERVICE
R&M

85,000.00

498,500.00

240.48

24,000.00

330.66

33,000.00
48,000.00
75,000.00

85,571.14

678,500.00

6,322.85

0.00

(91,893.99)

0.00

0.00

678,500.00

ALGEBRAIC METHOD

PRODUCIN
BLENDING
DIRECTLY CHARGEABLE OVERHEAD COST

Building depreciation

125,000.00
9,619.24

Janitorial cost

13,226.45

Materials receiving cost

36,000.00

Power

56,250.00

TOTAL ALLOCATED OVERHEAD COST

240,095.69

P=(55/250)R&M + 126,256.91
R&M=(5/100)P + 85,571.14
PAYROLL (No. Of Employees)

51,414.46

R & M (Number Of Repairs)

37,166.42

TOTAL OVERHEAD COST

DIRECT LABOR HOURS


OVERHEAD RATE PER DLH

328,676.57
62,000

5.30

PRODUCING

SERVICE

TESTING

TERMINAL

75,000.00

PAYROLL

87,500.00

126,000.00

4,809.62

9,138.28

192.38

6,613.23

12,565.13

264.53

12,000.00

14,062.50

4,687.50

112,485.35

113,890.91

126,456.91

66,104.30

22,034.77

(146,898.44)

7,433.28

27,874.82

20,441.53

186,022.93

163,800.49

0.00

104,000

1.79

54,000
3.03

TOTAL

SERVICE
R&M

85,000.00

498,500.00

240.48

24,000.00

330.66

33,000.00
48,000.00
75,000.00

85,571.14

678,500.00

7,344.92

0.00

(92,916.06)
0.00

678,500.00

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