Accounting Essay2
misbra
bus_630_week_2_notes.docx1.
|
|
Overhead Costs |
Machine Hours |
Departmental Rates |
|
Radiator parts fabrication |
$ 80,000.00 |
10,000 |
$ 8.00 |
|
Radiatior assembly, weld, and test |
100,000.00 |
20,000 |
$ 5.00 |
|
Compressor parts fabrication |
120,000.00 |
5,000 |
$ 24.00 |
|
Compressor assembly and test |
180,000.00 |
45,000 |
$ 4.00 |
|
Total |
$ 480,000.00 |
80,000 |
|
|
2. |
Overhead Costs |
Machine Hours |
Company-Wide Rate |
|
Total |
$ 480,000.00 |
80,000 |
$ 6.00 |
3a.
|
|
Maxiflow |
Departmental Rate |
Department Cost |
|
Radiator parts fabrication |
28 |
$ 8.00 |
$ 224.00 |
|
Radiatior assembly, weld, and test |
30 |
$ 5.00 |
$ 150.00 |
|
Compressor parts fabrication |
32 |
$ 24.00 |
$ 768.00 |
|
Compressor assembly and test |
26 |
$ 4.00 |
$ 104.00 |
|
Total Batch Cost |
|
|
$ 1,246.00 |
|
OH Cost per unit |
|
|
$ 62.30 |
|
|
Alaska |
Departmental Rate |
Department Cost |
|
Radiator parts fabrication |
16 |
$ 8.00 |
$ 128.00 |
|
Radiatior assembly, weld, and test |
74 |
$ 5.00 |
$ 370.00 |
|
Compressor parts fabrication |
8 |
$ 24.00 |
$ 192.00 |
|
Compressor assembly and test |
66 |
$ 4.00 |
$ 264.00 |
|
Total Batch Cost |
|
|
$ 954.00 |
|
OH Cost per unit |
|
|
$ 47.70 |
3b.
|
|
Maxiflow |
Company-wide Rate |
OH Batch Cost |
|
Total machine hours |
116 |
$ 6.00 |
$ 696.00 |
|
OH Cost per unit |
|
|
$ 34.80 |
|
Total machine hours |
Alaska |
Company-wide Rate |
OH Batch Cost |
|
OH Cost per unit |
164 |
$ 6.00 |
$ 984.00 |
|
|
|
|
$ 49.20 |
4a&b
|
|
Maxiflow |
|
|
|
|
Depart Rate |
Company Rate |
|
|
Direct materials |
$ 135.00 |
$ 135.00 |
|
|
Direct labor |
75.00 |
75.00 |
|
|
Overhead |
62.30 |
34.80 |
|
|
Total Unit Costs |
$ 272.30 |
$ 244.80 |
|
|
|
Alaska |
|
|
|
Depart Rate |
Company Rate |
|
Direct materials |
$ 110.00 |
$ 110.00 |
|
Direct labor |
95.00 |
95.00 |
|
Overhead |
47.70 |
49.20 |
|
Total Unit Costs |
$ 252.70 |
$ 254.20 |
