gyonsiaes. Clemant conspes p96 1 Gude Mande ny __Teges AMON > Redgeted Manvba ch rity Overhaacd Cost Overhead ro4e. Cudgeter direct ManvbaAriag Cukor Costs : § $.060.000_ 2 G0 or 00% $ [- 200-000 Adal Maqueachria 3 2 ack] Manefocring over heqdl CoSt — ONertad Corte. x Chad lived Manabe Crit) (abor Costs Dieck aterial s Dilek Manebe dering Utor~ “Manuka friny _OVerhten (6b allocated “overhead Beye cea! Kctrona Woiayr Overhtacl dicloka fikan ~ ita mergatiiean bay {usoo = WIS = $45. 000 «li ade overhead Yany bercde clibawal oval. Uni, ten. fe « “On kerena tv, Kak ada overhead you yereada nh B27 spe 1 9S or 19s. % —§ [ego.060 DY Cosr Of Johs 625 under Acta incl normal CARY Follovrs achal Costing | Nermal Costa : 4 sS:000 — Fss.00c > uS.C00 us.000 OT IS0 BLOG: del Hanubac bri ay Overte a der Wormal CoSt Ai baweh: biayer aktvel (enya Produler aval clan fearit Overheue| a'Sama dengan iad Overbene a etval _ +t\ YL) Mengde chiloagiaan Produ, Dalcote. (Qa . j — learence ini Yuemnung tingan rnertke ee (eaggunake erage (Sormel Yen, hianggarken Pacler awrol for Menggunacen keri€ overhead Prods Seger Serelah Pekor’ : un. Vinivc Mempe cio raya Wher) Unc yaaa Slesai (anager ingin SO ST Perygunaen lamar 4r agin Menyttalui lays DUerjaan rn Moguls ywenen veo henge on Yond) Verh til doa hela » Mn a heures Yelerpen, Yaempelel ari yiapkan Laporen (evangean \aterin a aCkan raya Aedverl ) “ sS Dade alchir tan Manager hanya Bo oP es oe LABAN Mentntkan \o ae {ee joco Wren arma, \ Fic Moreka Monge vi braya Over ead Te al . p g 2 = ae MISS Yong&. Y-as \) Anggoran Rater rota (Manukactve overhead * = Angyerer Manu foctr gvacheas/anuyoren kein voalety + {1800000 = {go fer machine novrs 30.960 ; = Angyaran manvécch overhead rata fata UMS agvmy Pereoran Vote taka Manube thr yvechted prayer manvFattr Rnaga kena laaygeng = $ §.(00-060. 170% Of dipeck: Manet Leer colt 4 3-000. 000 | + Dagram (ndireck ¢\ Machine Departmen ASemYy Yeparkmen + oe {\Marutoctora Queceod | \MamuterCkvnag overhead! Poot = ¥ eo { Machine hours Gileck Manve Labor CoS} hase % ¥ CO} Object (nclireck Cosy Product Dyreck CosyS. f R i Drea. Diet Se ng {fam [as 2)- Moka dopartotys Machine foda* Ovecheat= Loo dso a4 = Loo Asoo ~ 4 Mowo -AloeoS department afumss Ovéchead = Non. 4 tg-000 *4 au380 i Wel alckoy, Mmasnufachy ovechteg (oe fleegye. 120 445 (ue 2 {174.200 3. Mechinedeps — ASSemibiy Dope AChal momuEaChyity OVerhed Viqwo.00 “Ysr¢6.060 Memubotrvriny gvechens aullocota, . ; oo ($00 -%3.000 , lay 7,- $8290.00) A ).650.000 4 €440.0% \inder qupceded (vee alloccted) € [gp.c0 (§ \4e.000)6 Yy -a6 1) Rudgeing indliree ~CoSt Bote for client Svpfort Can be Cal (ukted as Follows = = Budges "9 (ndtrect ~cost Rute + $ 28.990. ~ 4 Jas Per § ‘$ 20-00-0060 d OF ProfeSional (apoer Cosr / las % » Tagram of the job Costing Sys + Client dire ck Cost = | (adi [ieee Reel ProkeSfjence! Gos allocolon Laer bese _ \Wnaiirece cost ¥ OoSF obyeck = - are cot Jo for conSeliay Client” ProF 9Ssionas {Breck cost Labor 2.) Ad the bvdlgeteo Pevenve o¢ § Sd.0w.00e Ererker'S opereds 06 VU so000ge tux) 0% OF Rewenve = mal > thorkup rade > § [y.000.00% + 50% of direct Prog @Ssional labor Cost = § 20:000-006 3) Rudgehag cose = Weld Cosy . pileror $200.9 4 1800 lactner Stoe -u4 424.00 ASoUae 4s -[06 {5.000 or ASB feng 430 “tO {6600 — fic.goo tdireck cost = Client Support us. $1500 fb wasu fe os PassoE. 4-29 1) An overview OF the Product CoStiny System? ° Vadirect Cost f[Manvfechoriny fool Oyerhea! CoSt ctllOcabion Direck manuGe cig YoaS@ { labor Cost Co Objet Ingire t CoSt Print Joe dired_CoSt 4 f Dives 1 i Ahi cenSmer OS COGS given OF {4.020 dot tot Include fhe Write OCF OF Olerall Ocated manufacting Overhead Goo © Merci conte) A-Clounls Payaile Control G00 ® Workin Process Control ae material Contro| Tle © Manvlecturiny Ovechsad contro | vo Morrial Control loo @ Gore in Process Control i300 cn-EeChariviy Ovorksed” contro!” goo wages Mefable Control 2206 © workin Process Conta! Yoo Accumuladed Befreciedion luilding cad Uou Maa’ Levi ment sso © mmansGechring OVechead Conte! MiSCellaneous c Counts 550 Dork in frocess Conare | ohio Manulacriay ovecheadg Alle ca ed 2.060 (ih $146y'+ $9 of) @ finshed o> an Work iy, Prowss, contol Ulae© Kcoonts Fecewobr Contet Cor cashy Payenves (© Wt 0€ goods sold Finished Yoods Conteo! QD Manvtaduriag Cvefhea’ Allocated Memutacring overhead contro! Cost OF goods Sold wooo Qvov 4.020 Y. O20 26bo Vaso 136 ) MoterialS Control Bats VM fort Wo ]@ poor i FCS Contre! © Actors peyote (wederials Used ) No Conteol (Purelese) 90 |& pranvlachriny ovEchen? hee Control (mottriod Ud ) joo Ral a fl /2ot 90. i ; Work [in faces Contell Bou [a (07 60 ® Meterial Contfol © Finished goods Conteo! U. [ao Correct mnaténa?) Jo (ood 5 Com Pleted? © Woes fayadle Contre | (dieck ret lobar) |.R06 D apy * Vechen i Adlocaked a.gvo| wt ts gal AI /rolt_ aol Finished Joods Contro’ Bod eA I fol > JD (lk Yoo Sold Y.020 wih Condy . (Yoods Comat — Bal_r (41 M07 - CA) of Joods Sola I — 0 Gases Yous 4 6ve |() Manvfactriag OVerheag —— Lonkot (goods Sold) wo W/s\ (ror : bat© Mojeciat Conteets ID fo close 580 Uuladinere material) loo WD veys fayable. Control Gnaiteck menu ® Labor) {oo O Accum. pope . contol (ofeach sn) oO © AcCounts fusible Control 4 (miscolltreods ) j bal 6 Manufactory dverneod Allocated 4 Oh close 2.042) work jn Provesd Control? a (Cmanvt OVerhead piloted) 2.006 bal | oO (D-9nss Margin + Revenves — Lo6S =$4009-% boo = § 4-(lo MiS Very Yoods Profi+ mergia (Yo) = Sl ih ladicakng 4 006 {iat University OF Chicago press farformid Very well in 27 Lanss Iemgia Give 30% Gre yentralls Contidered Very yoo ) x qlsu acevretely budgeted pov menvFachri ny OUer hee i Pros kay tn & Very Smal over alitakes” y catsPhactice - 4-26 Van overview of the job Costing System iS: ladicect CoSt { Machining De partient finishing Wfeertrnen fool Manu fe furtay vuae head Munvfachnlay overhead [Manvfacherlag over hewd | ¢ ¥ Wochiae hours Direct Imanve. labo? IA Machining dort Losk in finishing deve + v Cost object { \ndivea cost Jeb LL recA_CSt * & ne Direct | j i mane lost 2) G-) mechinving Dept ws. { 10-660, 000 2 452 fer mechiat hours _ § AS.000 be) fini niny Deport mane = § $000. G60. 260 1% 6F Dire 4 Manu fackriag labor Cost s Cost AllOca fisn we — 4,060 - 090 B) Machining Dog! QVerhead {52 -ISC machine hows $ 7.600 —— Ginishing Pept Gverhead 200% + 1. 300 {2.600 —— tal mane £ Warhead quocake To. Yoo 4.) foal cosh $s OF Jobs YB 7 Oreck CoSt : 7 - ~ Direct Mhaderials— machining Dept Ib ae — Fini Sing ep § 3-00! fe 7 Machining Dep «44 3S Sritect manu Sabo en A) Dep tte a Indie cost ; i 3) Yhachi ning op + OV head (4 ga-ys0) _f 7a00 —Fintatey pep Overhead (te Vee) Ayo, 9 Bo. Yoo —Serol Coy ¥ B..w°¥ TS fy for “ond Product (oss of Joe USI iS $312 47 © Prunes ut > point @ pradepar ken dehas frayed den Coun W) Lochyu li bawan Overhend adalan Cloke h Ole muBlis y Pbsiay ergs aichat UNhK S455 alolees Matleriut Saggaren foie 5) Merchiai Eine ge Mune Guseltad Incuwed % eee ee Cottua) naerneG OY head t lloCoeg. Gso6w hoy . $52) (_13.008.¢0 (yh00%.- 30.060) eer te Under Woccsed mune yuechend ee Ove, Alloco en munul OVerltad . q ore Molo} Ove elloceley Guechead \usueMmwe Tso one C) lehimpulen Ireye Clanogen hres upaan Salah Sub d€mped ol 4 Seatve tovader memilite; hole ‘ mo Mangect tony, Some 7geatten, Sl Obie Yaay die inta «de, 4 Beja Sle” Areva Muny kein by 0 on bas aloleoy laeye, Prod, fraak homoge oe bee Semua Atforlement Permwsineg riemilies hey Uy ered, ek ein. Mand Fs Lewane 2% Ure cieibat MAbs Lanting ‘dena bia, 6 veyhsad