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Problem 3.

35 (Ninth Edition)

Budgeted Manufacturing O 378000


Budgeted Machine Hours 10000
Budgeted Labour hours 20000
Budgeted Labour rate 14
Budgeted Labour expenses 280000

Actual Manufacturing expe 340000


Actual Machine hours 11000
Actual direct labour hours 18000
Actual direct labour rate 15
Actual labour expences 270000

Predetermined overhead rate


Machine hours 37.8 per mach hour
Labour hours 18.9 per lab hour
Direct Labour 135% of lab cost

Overheads Applied Actual


On the basis of Machine ho 415800 340000
On the basis of Labour hour 340200 340000
On the basis of Direct Labo 364500 340000
Over applied 75799.9999999999
Under applied 200
Over applied 24500
Q 3-47

Professional Staff Sal 3000000


Admin support staff 300000
Travel 250000
Photocopying 50000
Other operating costs 100000
3700000

Martin Manu

Professional Staff Sal 41000


Admin support staff 2600
Travel 4500
Photocopying 500
Other operating costs 1400
Directly traceable to clients
2400000
180000 Overhead cost sum
225000 Predermined overhead rate (
45000
50000
Sum 2900000 Answer (1)
Profit 640000
markup 17.30% 17,30% added to each job to achieve profit target

Non-traceba 800000

Tracable to cl Addition to profits


41000 0.82
2600 0.052 Overhead cost sum
4500 0.09 Overhead costs calculated from predete
500 0.01
1400 0.028
Total 50000 Answer (4)
Overheads 13793.1034
63793.103
11034.483
Profit Markup
Martin's bill 74827.5862 Answer (4)
800000 Answer (1)
27.59% Answer (2)

ieve profit target Answer (3)

6400
culated from predetermined rate 0
Problem 3.60

Basic Syst Advanced System


Direct Material 400 800
Direct Labour(20 hours at $1 300 300
Manufacturing Overhead 400 400
1100 1500

Labour Hours required


Department-A 5 15
Department-B 15 5

Variable Overhead rate per hour


Department-A 16
Department-B 4
Fixed costs
Department-A 200000
Department-B 200000

Total number of Labour hours expected


Department-A 20000
Department-B 20000

Calculation of Predetermined Overhead rate


Department-A 520000
Department-B 280000
800000

Predetermined overhead rate 20

Product Prices
Basic Syste Advanced System

Total cost 1100 1500


Mark up 110 150
Price 1210 1650

Dept-A Dept-B
Departmental overhead rate 26 14

Revised product cost and price


Basic Syste Advanced System

Direct Material 400 800


Direct Labour 300 300
Manufacturing Overhead 340 460
Total cost 1040 1560
Mark up 104 156
Total Price 1144 1716
EX 3-55
1 Quarter Estimated MOH Estimated DLH
1 90000 20000
2 80000 16000
3 50000 12500
4 70000 14000
Annual 290000 62500

2 Cost of A200 Jan


Direct Material 100
Direct Labor 300
Overheads 90
Total Cost 490

3 Markup 10% 49
Sales Price 539

5 Cost of A200 Jan


Direct Material 100
Direct Labor 300
Overheads 92.80
Total Cost 492.80

Markup 10% 49.28


Sales Price 542.08
POHR
4.5
5
4
5
4.64

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

Computercaddy CC723 20000


Chair CH291 15000
Prin stand PS812 25000

Desk DS444 5000

Job Opening FG Units Completed

Computercaddy CC723 7500 20000


Chair CH291 19400 15000
Prin stand PS812 21000

Desk DS444 11200 5000

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

4 Actual MOH till 11 months


Actual MOH in December

Applied MOH 879900

Over applied
Units CompletedClosing WIP

20000 0
15000 0
25000

5000 0

Units Sold Closing FG

17500 10000
21000 13400
18000 3000

6000 10200

DMHrs Budget POHR


900000 5

WIP Printer Chair-COGM Part of answer 3


Stand
250000 431000
124000 3000
87000 10800
200500 43200
97500 22000
759000 510000
Answer 2

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

Direct Labour Hours 31% 36% 38% 50% 31%


Direct Labour Dollars 31% 21% 13% 7% 29%
Machine Hours 12% 19% 22% 12% 27%
Direct Materials Dollars 4% 12% 7% 11% 17%
Units of Production 5% 20% 28% 16% 22%
Prime cost - 1% 0% 21% 10%
Others 17% 0% 21% 0% 0%
(Source: Cost Accounting, Horngren etc, 2003)

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