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  • Tugas Week 10 Bryan Luke

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    Bryan Luke
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    The document contains 3 cases analyzing work in process, overhead rates, and factory overhead costs. Case 1 calculates direct labor and factory overhead still in process using percentages allocated from total overhead. Case 2 finds underapplied factory overhead of $10,600 by comparing the factory overhead control account to actual overhead applied. Case 3 provides factory overhead rates using estimated amounts and production units. It calculates a rate of $19 per drill.

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    Tugas week 10 Bryan Luke

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    The document contains 3 cases analyzing work in process, overhead rates, and factory overhead costs. Case 1 calculates direct labor and factory overhead still in process using percentages allocated from total overhead. Case 2 finds underapplied factory overhead of $10,600 by comparing the factory overhead control account to actual overhead applied. Case 3 provides factory overhead rates using estimated amounts and production units. It calculates a rate of $19 per drill.

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    Download as DOCX, PDF, TXT or read online from Scribd
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    9 views2 pages

    Tugas Week 10 Bryan Luke

    Uploaded by

    Bryan Luke
    The document contains 3 cases analyzing work in process, overhead rates, and factory overhead costs. Case 1 calculates direct labor and factory overhead still in process using percentages allocated from total overhead. Case 2 finds underapplied factory overhead of $10,600 by comparing the factory overhead control account to actual overhead applied. Case 3 provides factory overhead rates using estimated amounts and production units. It calculates a rate of $19 per drill.

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    of 2

    Nama: Bryan Luke

    NIM: 041911333013
    Kelas: N
    Kasus 2
    Work in process balance, September 30.................... 12,200

    Less materials still in process .................................... 5,560

    Factory overhead and direct labor still in process... 6,640

    Charged to Work in Process

    Amount %

    Factory overhead............... 15,840 44% × 6,640 = 2,921.60

    Direct labor ....................... 20,160 56 × 6,640 = 3,718.40

    36,000 100% 6,640.00

    15,840 ÷ 36,000 = 44%

    15,840 (factory overhead) ÷ 20,160 (direct labor) = 0.7857

    X = direct labor still in process

    X + 0.7857X = 6,640

    1.7857X = 6,640

    X = 3,718.4297 direct labor still in process

    0.7857X = 2,921.5702 factory overhead still in process

    6,639.9999

    Kasus 3
    (1) Work in Process............................................................ 1,450,000
    Materials ............................................................... 1,450,000
    Work in Process............................................................ 928,000
    Payroll................................................................... 928,000
    Factory Overhead Control ........................................... 561,600
    Materials, Payroll, Accruals, and Various Credits 561,600
    Work in Process............................................................ 551,000
    Applied Factory Overhead.................................. 551,000
    Applied Factory Overhead........................................... 551,000
    Factory Overhead Control .................................. 551,000

    Overhead rate= Estimated factory overhead/Estimated production= 570 000/30 000


    = 19 per drill

    (2) Underapplied factory overhead: 561,600 – 551,000 = 10,600


    Kasus 4
    Factory Overhead Cost Variabel overhead per unit Fixed Overhead
    Depreciation on factory 14500
    building and equipment
    Heat, light, (8000-6000)/ 0.4 8000 A+ 0.4*15000
    and power (15000-10000)
    A= 2000
    Supplies (10500-7000)/ 0.7 10500 A+0.7*15000
    used (15000-10000)
    A= 0
    Taxes on 1500
    factory
    building
    Indirect (70000-60000)/ 2 70000 A+2*15000
    labor (15000-10000)
    A= 40000
    Maintenanc (18000-12000)/ 1.2 18000 A+1.2*15000
    e (15000-10000)
    A= 0
    Total 4.3 58000

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