Beruflich Dokumente
Kultur Dokumente
35 (Ninth Edition)
Martin Manu
Non-traceba 800000
6400
culated from predetermined rate 0
Problem 3.60
Product Prices
Basic Syste Advanced System
Dept-A Dept-B
Departmental overhead rate 26 14
3 Markup 10% 49
Sales Price 539
Apr
100
300
100
500
50
550
Apr
100
300
92.80
492.80
49.28
542.08
Ex. 3-54
Units calculation
Job Opening WIP Job Introduced
OH Budget
4500000
2&3 PS812
Opening Value
Raw Material Addition
Purchased Parts
Labor
Overhead
Total Value
Answer 3
Value of Chair in FG
(Avg cost)-13400 units
Dec Cost
Nov Cost
Total for
FG chair value
Over applied
Units CompletedClosing WIP
20000 0
15000 0
25000
5000 0
17500 10000
21000 13400
18000 3000
6000 10200
455600
hair in FG
-13400 units
510000
679000
34400 1189000
units
463156.98
4140000
252000
4392000
4399500
7500
Overhead allocation Practices
United States Australia Ireland Japan United Kingdom