3-7 If actual manufacturing overhead cost is
used to compute the unit product cost. The job
applied to jobs, then the company must wait until
cost sheet is also a control document for: (1) de-
the end of the accounting period to apply over-
termining how many units have been sold and
head and to cost jobs. If the company computes
determining the cost of these units; and (2) de-
the actual overhead rates more frequently to get
termining how many units are still in inventory at
around this problem, the rates may fluctuate
the end of a period and determining the cost of
widely. Overhead cost tends to be incurred
these units on the balance sheet.
somewhat evenly from month to month (due to
the presence of fixed costs), whereas production
Bạn đang xem 3- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING
