Question

only need PE19-3B

Chapter 19 Job Order Costing 19-2 PE 19-20 PE Direct laber costs Durin August, Hothchild Company accumulated 3.500 hours on 40 and 4.200 hours on Job 42. The total direct OB 2 Accumulated 1500 hours of direct labor costs on Job OD 12. The total direct later was incurred at a rate of 25.00 10 and $23.50 per direct labor hour for Job 42. Journalize the w of labor costs into production during August est lalo try to record the 193 PE 19-3A Factory overhead costs OBJ. 2 During May, Bergan Company incurfactory overhead costs as follows in ion $9.000 als, $,00 indirect labor $6.000 miles Curred factory overhead costs as follows: indirect materi and factory depreciation, Journalize the entry to record the factory overhead incurred during May. PE 19-3B Factory overhead costs OBJ. 2 Dung August, Rothchill C la s s as follows: materials, $17.500; indirect labor $22.000 uniries cost $9.600: and factory depreciation $17.500. Journalize the entry to record the factory overhead incurred during August PE 19-4A Applying factory overhead OBJ. 2 Bergan Company estimates that total factory overhead costs will be $620,000 for the year. Direct labor hours are estimated to be 80.000. For Bergan Company, (a) determine the predetermined factory overhead rate using direct labor hours as the activity base, (b) determine the amount of factory overhead applied to jobs 200 and 505 in May using the data on direct labor hours from Practice Exercise 19-2A, and (c) pre- pare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate. E 19 4 9 PE 19-4B Applying factory overhead OBJ. 2 Rothchild Company estimates that total factory overhead costs will be $10,000 for the year. Direct labor hours are estimated to be 90,000. For Rothchild Company, (a) determine the predetermined factory overhead rate using direct lalor hours as the activity base, (b) determine the amount of factory overhead applied to Jobs 40 and 42 in August using the data on direct labor hours from Practice Exercise 19-21, and (c) prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate. 9-5 937 PE 19-5A Job costs OBJ. 2 At the end of May, Bergan Company had completed Jobs 200 and 305. Job 200 is for 2,390 units, and Job 305 is for 2,053 units. Using the data from Practice Exercises 19-1A, 19-2A, and 19-4A, determine (a) the balance on the job cost sheets for Jobs 200 and 305 at the end of May and (b) the cost per unit for Jobs 200 and 305 at the end of May. 937 PE 19-5B Job costs OBJ. 2 At the end of August, Rothchild Company had completed Jobs 40 and 42. Job 40 is for 10,000 units, and Job 42 is for 11,000 units. Using the data from Practice Exercises 19-1B, 19-2B, and 19-4B, determine (a) the balance on the job cost sheets for Jobs 40 and 42 at the end of August and (b) the cost per unit for Jobs 40 and 42 at the end of August.

Answer 1

Answer PE19-3B

Entry to record factory overheads

Factory Overheads                                            DR                         $66,600

Inventory                                                           CR                          $17,500

Salary Payable                                                  CR                          $22,000

Utilities Payable                                                 CR                         $9,600

Accumulated Depreciation                                CR                          $17,500