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5 pts Question 15 Bradbeer Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the ye
Question 16 5 pts Harker Corporation uses the weighted average method in its process costing system. The first processing dep
5 pts Question 17 Fabian Corporation uses the weighted average method in its process costing system. The Assembly Department
Sirmons Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginnin
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Brad beer Amount $
Actual manufacturing overhead      233,000.00
Less: Under applied        15,400.00
Manufacturing overhead applied      217,600.00
Actual direct labor hours        16,000.00
Predetermined overhead rate                13.60
Estimated direct labor hours        17,500.00
Predetermined overhead      238,000.00
So answer is none of the above.
Harker Corporation
Welding Department
Started and completed in same month:
Units completed in the month        61,000.00
Less: Opening Inventory        16,000.00
Started and completed in same month        45,000.00
Equivalent Units of production for Conversion
Whole Units % Conversion EUP
Flow of production of units:
From beginning Inventory        16,000.00 100%      16,000.00
Started and completed in same month        45,000.00 100%      45,000.00
Units ending in WIP Inventory        14,000.00 10%        1,400.00
Equivalent Units of productin for Conversion
       75,000.00     62,400.00
Cost of beginning Inventory      29,440.00
Costs incurred during the month 246,400.00
Total Costs 275,840.00
Cost per equivalent unit for conversion costs             4.421
So answer is $ 4.421.
Fabian Corporation
Assembly Department
Started and completed in same month:
Units completed in the month        87,000.00
Less: Opening Inventory          9,000.00
Started and completed in same month        78,000.00
Equivalent Units of production for Conversion
Whole Units % Conversion EUP
Flow of production of units:
From beginning Inventory          9,000.00 100%        9,000.00
Started and completed in same month        78,000.00 100%      78,000.00
Units ending in WIP Inventory        12,000.00 20%        2,400.00 This is Whole units* % pending to complete.
Equivalent Units of production for Conversion
       99,000.00     89,400.00
So answer is 89,400 units.
Sermons Corporation Amount $
Estimated Fixed manufacturing overhead 1,649,200.00
Actual direct labor hours        70,000.00
Predetermined Fixed overhead rate                23.56
Add: Variable overhead rate                  9.93
Predetermined overhead                33.49
So answer is $ 33.49.
Techniques, Inc.
Calculation of total overhead Amount $
Indirect labor        50,000.00
Depreciation on factory        75,000.00
Utilities - factory      125,000.00
Total overhead      250,000.00
Machine hours        50,000.00
Predetermined overhead rate                  5.00
So answer is $ 5.
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