Beruflich Dokumente
Kultur Dokumente
BLENDING
DIRECTLY CHARGEABLE OVERHEAD COST
125,000.00
9,619.24
Building depreciation
Janitorial cost
13,226.45
36,000.00
Power
56,250.00
240,095.69
DIRECT METHOD
PAYROLL (No. Of Employees)
46,589.39
43,882.64
62,000
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
36,000.00
Power
56,250.00
240,095.69
STEP METHOD
PAYROLL (No. Of Employees)
44,259.92
47,125.12
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
36,000.00
Power
56,250.00
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
37,166.42
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