1) | ||
Assembly Department Overhead
rate = Estimated Overhead / Direct Labor Hours = $ 424,000 / 195,000 DLHs |
$ 2.17 per direct labor hour | |
Testing Department Overhead rate = Estimated Overhead / Machine Hours = $ 4440,960 / 50,955 MHs |
$ 8.65 per machine hour | |
2) | ||
Assembly Department overhead
applied to Production = 27,300 DLHs x $ 2.17 |
$ 59,241 | |
Testing Department = 7,134 MH x $ 8.65 |
$ 61,709 | |
3) | ||
Assembly Department ( $ 59,241 (-) $ 59,360) |
Underapplied | $ 119 |
Testing Department ( $ 61,709 (-) $ 61,734 ) |
Underapplied | $ 25 |
om eBook Calculator Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Department Testing Department Total Overhead $725,000 $761,250 $1,486,250 Direct labor hours 181,500 105,270 286,770 Machine hours 61,000 35,990 96,990 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Department Testing Department Total Overhead $763,000 $740,110 $1,503,110 Direct labor hours 157,000 130,310 287,310 Machine hours 63,750 36,338 100,088 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Department Testing Department Total Overhead $473,000 $420,970 $893,970 Direct labor hours 132,500 119,250 251,750 Machine hours 78,000 89,700 167,700 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Testing Department Department Total Overhead $729,000 $874,800 $1,603,800 Direct labor hours 117,000 60,840 177,840 Machine hours 50,750 31,973 82,723 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Testing Department Department Total Overhead $673,000 $726,840 $1,399,840 Direct labor hours 130,500 148,770 279,270 Machine hours 101,000 53,530 154,530 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Print itenm Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following Assembly Departmernt $445,000 73,500 75,000 Testing Total Overhead Direct labor hours Machine hours $970,100 525,100 0,425 2,500 113,925 27,500 Glaser uses departmental overhead rates. In the assembly department, overhead s applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the mosth of March...
eBook Show Me How Calculator Predetermined Departmental Overhead Rates, Applying Overhead to Production At the beginning of the year, Hallett Company estimated the following: Cutting Department Sewing Department Total Overhead $240,000 $350,000 $590,000 Direct labor hours 31,200 99,300 130,500 Machine hours 150,000 150,000 Hallett uses departmental overhead rates. In the cutting department, overhead is applied on the basis of machine hours. In the sewing department, overhead is applied on the basis of direct labor hours. Actual data for the month...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Videosym Company estimated the following: Assembly Testing Department Department Total Overhead $617,000 $697,210 $1,314,210 Direct labour hours 182,000 194,740 376,740 Machine hours 59,750 44,813 104,563 Videosym uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labour hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Videosym Company estimated the following: Assembly Department Testing Department Total Overhead $620,000 $180,000 $800,000 Direct labour hours 155,000 20,000 175,000 Machine hours 80,000 120,000 200,000 Videosym uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labour hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are...
Print Item Predetermined Departmental Overhead Rates, Applying Overhead to Production At the beginning of the year, Hallett Company estimated the following: Cutting Department Overhead Total $240,000 Sewing Department $350,000 100,000 $590,000 Direct labor hours Machine hours 31,200 131,200 150,000 150,000 Hallett uses departmental overhead rates. In the cutting department, overhead is applied on the basis of machine hours. In the sewing department, overhead is applied on the basis of direct labor hours. Actual data for the month of June are...