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Vince Melders, of EcoScape Company, designs and installs custom lawn and garden irrigation
systems for homes and businesses throughout the state. Each job is different, requiring different
materials and labor for installing the systems. EcoScape estimated the following for the year:
Soal
Number of direct labor hours
Direct labor cost
Overhead cost
During the year, the following actual amounts were experienced:
Number of direct labor hours
Direct labor incurred
Overhead incurred
Required:
1. Should EcoScape use process costing or job-order costing? Explain.
2. If EcoScape uses a normal costing system and overhead is applied on the basis of direct
labor hours, what is the overhead rate? What is the average actual wage rate? What is the
cost of an installation that takes $3,500 of direct materials and 20 direct labor hours?
3. Explain why EcoScape would have difficulty using an actual costing system.
Perusahaan EcoScape harus menggunakan penetapan biaya berdasarkan pesanan karena setiap pemasangan ad
1. pesanan. Bahan mungkin berbeda dari satu pekerjaan ke pekerjaan lain, seperti halnya tenaga kerja langsung.
2. Calculation
Overhead rate (Overhead cost/number direct labor hours) :
average actual wage rate (direct labor Incurred /number direct labor hours) :
Direct Material
Direct labor incurred ($11,07 x 20 hours)
Overhead incurred ($7,50 x 20 hours)
Total Cost installation
Perusahaan tidak dapat menggunakan sistem biaya aktual; itu perlu mengetahui biaya setiap instalasi setelah se
3. secara tidak merata sepanjang tahun, dan tagihan overhead tertentu tiba setelah kebutuhan akan biaya per unit
produksi dengan menggunakan tarif yang telah ditentukan sebelumnya.
ction Process, Cost Measurement
Amount ($)
6,720.00
67,200.00
50,400.00
were experienced:
6,045.00
66,945.00
50,500.00
arkan pesanan karena setiap pemasangan adalah unik dan dibuat sesuai
lain, seperti halnya tenaga kerja langsung.
Soal
Number of direct labor hours
Direct labor cost
Overhead cost
During the year, the following actual amounts were experienced:
Number of direct labor hours
Direct labor incurred
Overhead incurred
Required:
1. Should EcoScape use process costing or job-order costing? Explain.
2. If EcoScape uses a normal costing system and overhead is applied on the basis of direct
labor hours, what is the overhead rate? What is the average actual wage rate? What is the
cost of an installation that takes $3,500 of direct materials and 20 direct labor hours?
3. Explain why EcoScape would have difficulty using an actual costing system.
Perusahaan EcoScape harus menggunakan penetapan biaya berdasarkan pesanan karena setiap pemasangan ad
1. pesanan. Bahan mungkin berbeda dari satu pekerjaan ke pekerjaan lain, seperti halnya tenaga kerja langsung.
2. Calculation
Overhead rate (Overhead cost/number direct labor hours) :
average actual wage rate (direct labor Incurred /number direct labor hours) :
Direct Material
Direct labor incurred ($11,07 x 20 hours)
Overhead incurred ($7,50 x 20 hours)
Total Cost installation
Perusahaan tidak dapat menggunakan sistem biaya aktual; itu perlu mengetahui biaya setiap instalasi setelah se
3. secara tidak merata sepanjang tahun, dan tagihan overhead tertentu tiba setelah kebutuhan akan biaya per unit
produksi dengan menggunakan tarif yang telah ditentukan sebelumnya.
Amount ($)
6,720.00
67,200.00
50,400.00
were experienced:
6,045.00
66,945.00
50,500.00
arkan pesanan karena setiap pemasangan adalah unik dan dibuat sesuai
lain, seperti halnya tenaga kerja langsung.