Case 8-4 Direct labor budget - Cost by Product, Departm

For the year endend 20XX

Product AX
Peroid & dept Total L cost $ Units produced Std hr Total St productive hrs $ Wg Rate/hr
Jauary
Department 1 100,800.00 5,000.00 4.00 20,000.00 2.10
Department 2 161,500.00 5,000.00 3.00 15,000.00 1.90
TOTAL 262,300.00 35,000.00

Febuary
Department 1 84,000.00 4,000.00 4.00 16,000.00 2.10
Department 2 136,800.00 4,000.00 3.00 12,000.00 1.90
TOTAL 220,800.00 28,000.00

March
Department 1 113,400.00 6,000.00 4.00 24,000.00 2.10
Department 2 176,700.00 6,000.00 3.00 18,000.00 1.90
TOTAL 290,100.00 42,000.00

1st Quarter
Department 1 298,200.00 15,000.00 4.00 60,000.00 2.10
Department 2 475,000.00 15,000.00 3.00 45,000.00 1.90
TOTAL 773,200.00 105,000.00

2nd Quarter
Department 1 361,200.00 18,000.00 4.00 72,000.00 2.10
Department 2 577,600.00 18,000.00 3.00 54,000.00 1.90
TOTAL 938,800.00 126,000.00

3rd Quarter
Department 1 436,800.00 22,000.00 4.00 88,000.00 2.10
Department 2 695,400.00 22,000.00 3.00 66,000.00 1.90
TOTAL 1,132,200.00 154,000.00

4th Quarter
Department 1 323,400.00 16,000.00 4.00 64,000.00 2.10
Department 2 518,700.00 16,000.00 3.00 48,000.00 1.90
TOTAL 842,100.00 112,000.00
TOTAL FOR YEAR 3,686,300.00 497,000.00
roduct, Department and Time

Product BX
Amount Units produced Std hours Total St productive hrs $ Wg Rate/hr

42,000.00 14,000.00 2.00 28,000.00 2.10

28,500.00 14,000.00 5.00 70,000.00 1.90
70,500.00 98,000.00

33,600.00 12,000.00 2.00 24,000.00 2.10

22,800.00 12,000.00 5.00 60,000.00 1.90
56,400.00 84,000.00

50,400.00 15,000.00 2.00 30,000.00 2.10

34,200.00 15,000.00 5.00 75,000.00 1.90
84,600.00 105,000.00

126,000.00 41,000.00 2.00 82,000.00 2.10

85,500.00 41,000.00 5.00 205,000.00 1.90
211,500.00 287,000.00

151,200.00 50,000.00 2.00 100,000.00 2.10

102,600.00 50,000.00 5.00 250,000.00 1.90
253,800.00 350,000.00

184,800.00 60,000.00 2.00 120,000.00 2.10

125,400.00 60,000.00 5.00 300,000.00 1.90
310,200.00 420,000.00

134,400.00 45,000.00 2.00 90,000.00 2.10

91,200.00 45,000.00 5.00 225,000.00 1.90
225,600.00 315,000.00
1,001,100.00 1,372,000.00
Amount $

58,800.00
133,000.00
191,800.00

50,400.00
114,000.00
164,400.00

63,000.00
142,500.00
205,500.00

172,200.00
389,500.00
561,700.00

210,000.00
475,000.00
685,000.00

252,000.00
570,000.00
822,000.00

189,000.00
427,500.00
616,500.00
2,685,200.00
Case 8-4 Continued
Budgeted Direct labor hours by Product, Departmen
For the year endend 20XX

Department 1
TOTAL Product AX Product BX
Peroid Total std productive hrs Total std productive hrs
January 133,000.00 20,000.00 28,000.00
Feburary 112,000.00 16,000.00 24,000.00
March 147,000.00 24,000.00 30,000.00
Total 1st Quarter 392,000.00 60,000.00 82,000.00
2nd Quarter 476,000.00 72,000.00 100,000.00
3rd Quarter 574,000.00 88,000.00 120,000.00
4th Quarter 427,000.00 64,000.00 90,000.00
Total for the year 1,869,000.00 284,000.00 392,000.00
y Product, Department and time
ar endend 20XX

Department 2
Total Product AX Product BX Total
Total std productive hrs Total std productive hrs
48,000.00 15,000.00 70,000.00 85,000.00
40,000.00 12,000.00 60,000.00 72,000.00
54,000.00 18,000.00 75,000.00 93,000.00
142,000.00 45,000.00 205,000.00 250,000.00
172,000.00 54,000.00 250,000.00 304,000.00
208,000.00 66,000.00 300,000.00 366,000.00
154,000.00 48,000.00 225,000.00 273,000.00
676,000.00 213,000.00 980,000.00 1,193,000.00