Accounting
Blank T account to submit
| MOH |
Blank Job Cost Sheet batch 1
| Job Cost Sheet | ||||
| Batch Number | ||||
| Date Started | ||||
| Number of Cards Produced | ||||
| Direct Material | ||||
| DATE | REQU # | QUANTITY | UNIT PRICE | COST |
| Total | ||||
| Direct Labor | ||||
| DATE | CARD | hours | RATE | COST |
| Total | ||||
| Manufacturing Overhead | ||||
| Cost Pool | Activity Base/ Cost Driver | Pool Rate/ Predetermined Overhead Rate | Level of Cost Driver | Overhead Assigned |
| Total | ||||
| Cost Summary | ||||
| Direct Material | ||||
| Direct Labor | ||||
| Manufacturing Overhead | ||||
| Total Cost | ||||
| Unit Cost |
Blank Job Cost Sheet batch 2
| Job Cost Sheet | ||||
| Batch Number | ||||
| Date Started | ||||
| Number of Cards Produced | ||||
| Direct Material | ||||
| DATE | REQU # | QUANTITY | UNIT PRICE | COST |
| Total | ||||
| Direct Labor | ||||
| DATE | CARD | hours | RATE | COST |
| Total | ||||
| Manufacturing Overhead | ||||
| Cost Pool | Activity Base/ Cost Driver | Pool Rate/ Predetermined Overhead Rate | Level of Cost Driver | Overhead Assigned |
| Total | ||||
| Cost Summary | ||||
| Direct Material | ||||
| Direct Labor | ||||
| Manufacturing Overhead | ||||
| Total Cost | ||||
| Unit Cost |
JOB COST SHEET batch 1
| Job Cost Sheet | ||||
| Batch Number | ||||
| Date Started | ||||
| Number of produced | 10,000 | |||
| . | ||||
| Direct Material | ||||
| DATE | REQU # | QUANTITY | UNIT PRICE | COST |
| 500 | $ 5.00 | $ 2,500.00 | ||
| Total | $ 2,500.00 | |||
| Direct Labor | ||||
| DATE | CARD | hours | RATE | COST |
| 3 | $ 10.00 | $ 30.00 | ||
| 1 | $ 10.00 | $ 10.00 | ||
| 196 | $ 10.00 | $ 1,960.00 | ||
| 200 | ||||
| Total | $ 2,000.00 | |||
| Manufacturing Overhead | ||||
| Cost Pool | Activity Base/ Cost Driver | Pool Rate/ Predetermined Overhead Rate | Level of Cost Driver | Overhead Assigned |
| all | dlhrs | $20 per dlhr | 200 | $ 4,000.00 |
| Total | $ 4,000.00 | |||
| Cost Summary | ||||
| Direct Material | $ 2,500.00 | |||
| Direct Labor | $ 2,000.00 | |||
| Manufacturing Overhead | $ 4,000.00 | |||
| Total Cost | $ 8,500.00 | |||
| Unit Cost | $ 0.85 |
JOB COST SHEET batch 2
| Job Cost Sheet | ||||
| Batch Number | ||||
| Date Started | ||||
| Number of produced | 45,000 | |||
| . | ||||
| Direct Material | ||||
| DATE | REQU # | QUANTITY | UNIT PRICE | COST |
| 2250 | $ 5.00 | $ 11,250.00 | ||
| Total | $ 11,250.00 | |||
| Direct Labor | ||||
| DATE | CARD | hours | RATE | COST |
| 900 | $ 10.00 | $ 9,000.00 | ||
| 900 | ||||
| Total | $ 9,000.00 | |||
| Manufacturing Overhead | ||||
| Cost Pool | Activity Base/ Cost Driver | Pool Rate/ Predetermined Overhead Rate | Level of Cost Driver | Overhead Assigned |
| all | dlhrs | $20 per dlhr | 900 | $ 18,000.00 |
| Total | $ 18,000.00 | |||
| Cost Summary | ||||
| Direct Material | $ 11,250.00 | |||
| Direct Labor | $ 9,000.00 | |||
| Manufacturing Overhead | $ 18,000.00 | |||
| Total Cost | $ 38,250.00 | |||
| Unit Cost | $ 0.85 |