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Homework Answers
| RAW MATERIAL | |||||||||||||
| BEGINNING a | 6590 | REQUISITION | 17250 | a=17250+8165-18825 | |||||||||
| PURCHASES | 18825 | b=cost of direct labour+direct labour cost+OH(75%of labour) | |||||||||||
| ENDING BALANCE | 8165 | b=9950+15600+75%*15600 | |||||||||||
| c=requisition of RM inventory-indirect RM | |||||||||||||
| WIP | c=17250-3400 | ||||||||||||
| BEGINNING b | 37250 | jobs completed f | 53475 | d=direct labour*75% | |||||||||
| DM c | 13850 | d=9000*75% | |||||||||||
| DL | 9000 | e=charges for dm+charges for dl+75%*dl (other data) | |||||||||||
| OVERHEAD d | 6750 | e=4100+5300+75%*5300 | |||||||||||
| ENDING BALANCE e | 13375 | f=beginning WIP+DM+DL+OH-ENDING BALANCE OF WIP | |||||||||||
| f=37250+13850+9000+6750-13375 | |||||||||||||
| FINISHED GOODS INVENTORY | g=5500 given in other data | ||||||||||||
| BEGINNING g | 5500 | cogs | 54775 | h=see f above | |||||||||
| completed jobs h | 53475 | i=beginning finished goods+job completed-ending finished goods | |||||||||||
| ENDING BALANCE j | 4200 | i=5500+53475-4200 | |||||||||||
| j=4200 given in other data | |||||||||||||
| factory labour | k=factory labour incurred=12125 | ||||||||||||
| factory wages | 12125 | wage assigned k | 12125 | l=wage assigned-direct labour | |||||||||
| l=12125-9000 | |||||||||||||
| manufacturing OH | m=same as d | ||||||||||||
| indirect material | 3400 | overhead applied d | 6750 | ||||||||||
| indirect labour l | 3125 | ||||||||||||
| other overhead | 1445 | ||||||||||||
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