Homework Answers
Predetermined Overhead Rate = Total Manufacturing Overhead / Direct Labour costs
= 1,583,820/754,200
=2.1
Job Cost Sheet
Job No 50
| Date | Direct Materials | Direct Labour | Manufacturing Overhead |
| Beg. | 30500 | 15500 | 20500 |
| Jan | 13000 | 7500 | 15,750(7500*2.1) |
| 43,500 | 23,000 | 36,250 |
5600*1.2=6720
Cost of completed Job
Direct Material =43500
Direct labour=23000
Manufacturing Overhead = 36,250
Total costs = 102,750
Job No. 51
| Date | Direct Materials | Direct Labour | Manufacturing Overhead |
| Jan | 42,200 | 28,100 | 590,10 |
| 42,200 | 28,100 | 59,010 |
28100*2.1= 59,010
Cost of completed Job
Direct Material =42,200
Direct labour=28,100
Manufacturing Overhead = 59,010
Total costs = 129,310
Job No. 52
| Date | Direct Materials | Direct Labour | Manufacturing Overhead |
| Jan | 35,000 | 22,300 | 46,830 |
| 35,000 | 22,300 | 46,830 |
22,300*2.1=46,830
Cost of completed Job
Direct Material =35,000
Direct labour=22,300
Manufacturing Overhead = 46,830
Total costs = 161,430
If Any Doubt Please Mention In Comment
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