1)
Factory Administration | Custodial Services | Personnel | Maintenance | Machining | Assembly | ||
Departmental cost before allocation | $640680 | $103274 | $31056 | $148590 | $1391860 | $510140 | |
Allocations: | |||||||
Factory Administration | -640680 | 18430 | 27740 | 100510 | 123500 | 370500 | |
Custodial Services | -121704 | 10692 | 18612 | 66000 | 26400 | ||
Personnel | -69488 | 17888 | 20640 | 30960 | |||
Maintenance | -285600 | 238000 | 47600 | ||||
Total cost after allocation | $0 | $0 | $0 | $0 | $1840000 | $985600 | |
Predetermined overhead rate | $9.20 | $4.40 | |||||
Factory Administration
Total number of labor hours other than factory administration= 337200
Custodial Services= $640680*9700/337200= $18430
Personnel= $640680*14600/337200= $27740
Maintenance= $640680*52900/337200= $100510
Machining= $640680*65000/337200= $123500
Assembly= $640680*195000/337200= $370500
Custodial Services
Total cost of Custodial Services= $103274+18430= $121704
Total square feet occupied of the other four departments= 8100+14100+50000+20000= 92200
Personnel= $121704*8100/92200= $10692
Maintenance= $121704*14100/92200= $18612
Machining= $121704*50000/92200= $66000
Assembly= $121704*20000/92200= $26400
Personnel
Total cost of Personnel= $31056+27740+10692= $69488
Total number of employees of the other three departments= 52+60+90= 202
Maintenance= $69488*52/202= $17888
Machining= $69488*60/202= $20640
Assembly= $69488*90/202= $30960
Maintenance
Total cost Maintenance= $148590+100510+18612+17888= $285600
Total number of machine hours of the other two departments= 240000
Machining= $285600*200000/240000= $238000
Assembly= $285600*40000/240000= $47600
Predetermined overhead rate
Machining= = Total cost allocated/Number of machine hours
= $1840000/200000= $9.20
Assembly= Total cost allocated/Number of labor hours
= $985600/224000= $4.40
2)
Factory Administration | Custodial Services | Personnel | Maintenance | Machining | Assembly | ||
Departmental cost before allocation | $640680 | $103274 | $31056 | $148590 | $1391860 | $510140 | |
Allocations: | |||||||
Factory Administration | -640680 | 160170 | 480510 | ||||
Custodial Services | -103274 | 73767 | 29507 | ||||
Personnel | -31056 | 12422 | 18634 | ||||
Maintenance | -148590 | 123825 | 24765 | ||||
Total cost after allocation | $0 | $0 | $0 | $0 | $1762044 | $1063556 | |
Predetermined overhead rate | $8.81 | $4.75 | |||||
Factory Administration
Total labor hours of operating departments= 65000+195000= 260000
Machining = $640680*65000/260000= $160170
Assembly= $640680*195000/260000= $480510
Custodial Services
Total square feet occupied of operating departments= 50000+20000= 70000
Machining = $103274*50000/70000= $73767
Assembly= $103274*20000/70000= $29507
Personnel
Total number of employees of operating department= 60+90= 150
Machining = $31056*60/150= $12422
Assembly= $31056*90/150= $18634
Maintenance
Total number of machine hours of operating department= 200000+40000= 240000
Machining = $148590*200000/240000= $123825
Assembly= $148590*40000/240000= $24765
Predetermined overhead rate
Machining= = Total cost allocated/Number of machine hours
= $1762044/200000= $8.81
Assembly= Total cost allocated/Number of labor hours
= $1063556/224000= $4.75
3) Total direct labor hours= 273000 hours
Plantwide overhead rate= Total cost/Total direct labor hours
= $2825600/273000= $10.35 per DLH
4) Step-down method
Machining= $9.20*195= $1794
Assembly= $4.40*70= $308
Direct method
Machining= $8.81*195= $1717.95
Assembly= $4.75*70= $332.5
Plantwide method= $10.35*97= $1003.95
The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for...
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The Sendal Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year, Factory Administration Custodial Services Personnel Maintenance Machining-overhead Assembly-overhead Total cost $1,614,315 143,440 46,502 129,983 1,313,880 232,480 $2,880,680 The company allocates service department costs to other departments in the order listed below. Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly Square Total Feet of Direct Number of Labor Space Labor- Machine- Employees Hours Occupied Hours Hours 25 9,600 15,400 3,500 12,400...
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Homework i Saved Help Save & Exit Check The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year. Factory Administration Custodial Services Personnel Maintenance Machining-overhead Assembly-overhead Total cost $ 270, eee 68,762 28,840 45,200 376,388 175,900 $ 965, eee The company allocates service department costs to other departments in the order listed below. Department Factory Administration Custodial Services Personnel Maintenance Machining Assembly Square Total Feet of Direct Number of Labor- Space...
Problem 4B-6 Step-Down Method versus Direct Method; Predetermined Overhead Rates [LO4-10, LO4-11] The Sendai Co., Ltd., of Japan has budgeted costsin its various departments as follows for the coming уear: Factory Administration Custodial Services 825,470 108,831 Personnel 28,970 60,569 633,098 865,282 $2,522,220 Maintenance Machining-overhead Assembly-overhead Total cost The company allocates service department coststo other departments in the order listed below. Square Feet of Total Direct Number of Labor Labor- Machine- Space Hours Occupied Employees Department Factory Administration Custodial Services Hours...
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please help me to solve this problem, Thanks! Problem 48-6 Step-Down Method versus Direct Method; Predetermined Overhead Rates (L04-10, LO4. The Sendai Co., Ltd., of Japan has budgeted costs in its various departments as follows for the coming year. Tactory Administration Custodial Services Personnel Maintenance Machining-overhead Assembly-overhead Total cost $ 819,840 98,337 26, 358 170,555 1,126,484 618.226 $2,859,800 The company allocates service department costs to other departments in the order listed below. Square Total Feet of Direct Number of Labor-...