CHAPTER 6

CHAPTER 6Manufacturing Overhead accounting: Actual and Applied(Answers)

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PROBLEMS:P800,000 10000 unitsP80 per unit#1P800,000 400000200% of material cost#2AA

PROBLEMS:P800,000 600000133% of direct cost#3P800,000 25000P32 per direct labour hour#4600000 P24P25,000 estimated*AA

PROBLEMS:P800,000 3.3333P2.40 per machine hour#5 20 minutes 60 minutes1/3 machine hour per unit*1/3 hour per unit X 10000 units3.3333 estimated machine hours*A

CHAPTER 7Manufacturing Overhead-Departmentalization(Answers)

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PROBLEMS:3000040000P75,000#1#2P100,000C40 %P10,000P20,000A

PROBLEMS:Time: (P450003150#370%)BProgram: (P45,0003850P3150) + P2,500#4A

PROBLEMS:Service Department Cost:#5DS1 = P27,000 + .20S2 = P27,000 + .20 (P18,000+10S1) = P27,000 + P3,600+.02 S2.98S1 = P30,600S1 = 31,224S2 = P18, 000 + .10 (31224) = P18,000 + 3122 = 21122

PROBLEMS:Total service cost allocated to P2#5D(40% x P31,224) + (50% x P21122) = P23051#6 30% 90%45009000