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  • Wheeled Coach Chapter 4

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    Fudya Hanum Pratiwi
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    The document describes the 7 steps of actual costing for Job 06-MX24D at Wheeled Coach. It details that the job had $25,200 in direct materials, $22,750 in direct labor costs, and 700,000 direct manufacturing labor-hours. Using an indirect manufacturing cost of $21,000,000 and allocation base of direct manufacturing labor-hours, an overhead rate of $30 per hour was calculated. Applying this rate to the 1,750 direct labor hours results in $52,500 of allocated overhead. The total manufacturing cost of the job is $100,450. Proper sources of documentation for Wheeled Coach's job costing include materials, labor, overhead, work-in-

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    The document describes the 7 steps of actual costing for Job 06-MX24D at Wheeled Coach. It details that the job had $25,200 in direct materials, $22,750 in direct labor costs, and 700,000 direct manufacturing labor-hours. Using an indirect manufacturing cost of $21,000,000 and allocation base of direct manufacturing labor-hours, an overhead rate of $30 per hour was calculated. Applying this rate to the 1,750 direct labor hours results in $52,500 of allocated overhead. The total manufacturing cost of the job is $100,450. Proper sources of documentation for Wheeled Coach's job costing include materials, labor, overhead, work-in-

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    5 views2 pages

    Wheeled Coach Chapter 4

    Uploaded by

    Fudya Hanum Pratiwi
    The document describes the 7 steps of actual costing for Job 06-MX24D at Wheeled Coach. It details that the job had $25,200 in direct materials, $22,750 in direct labor costs, and 700,000 direct manufacturing labor-hours. Using an indirect manufacturing cost of $21,000,000 and allocation base of direct manufacturing labor-hours, an overhead rate of $30 per hour was calculated. Applying this rate to the 1,750 direct labor hours results in $52,500 of allocated overhead. The total manufacturing cost of the job is $100,450. Proper sources of documentation for Wheeled Coach's job costing include materials, labor, overhead, work-in-

    Copyright:

    © All Rights Reserved
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    of 2

    Chapter 4 : Wheeled Coach

    1. Diketahui: Job 06-MX24D


    Total Direct Labor = 1.750 hours
    Cost Direct Labor = $22.750
    Total Direct Material = $25.200
    Tahun 2006
    Actual Direct Manufacturing Labor-Hours = 700.000
    Actual Indirect Manufacturing Cost = $ 21.000.000
    Allocation base: Direct Manufacturing Labor-Hours

    7 Step - Actual Costing


    1. Identify the job that is the chosen cost object
    ● Job 06-MX240
    2. Identify the direct cost of the job
    ● Direct Material = $25,200
    ● Direct Labor = $22,750
    3. Select the cost-allocation bases to use for allocating indirect cost to the job
    ● Direct Manufacturing Labor-Hours = 700.000
    4. Identify the indirect costs associated with each cost-allocation base
    ● Actual Indirect Manufacturing Cost = $ 21.000.000
    5. Compute the indirect-cost rate for each cost-allocation base
    Actual Manufacturing OH Cost
    ● Actual manufacturing OH =
    Actual Quantity of t h e cost Allocation Base
    $ 21.000 .000
    ¿
    700.000
    ¿ $ 30
    6. Compute the indirect costs allocation
    = $ 30 x 1.750 hours
    = $52.500
    7. Compute the total cost of the job by adding all direct and indirect cost assigned
    Direct Manufacturing Cost
    Direct Material $ 25.200
    Direct Labor $ 22.750
    Indirect Manufacturing OH $ 52.500
    Total Manufacturing Cost $ 100.450
    2. Sumber dokumen yang semestinya digunakan oleh Wheeled Coach dalam penghitungan
    job costing:
    1. Materials records by type of materials: catatan mengenai bahan baku yang digunakan
    2. Labor records by employee: timecard atau catatan total jam kerja karyawan
    3. Manufacturing department OH records by month: catatan mengenai OH yang terjadi
    4. Work-in-process inventory records by job: catatan mengenai jumlah barang dalam
    proses
    5. Finished goods inventory records by job: catatan mengenai jumlah barang jadi

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