2. The amount of overhead cost applied to Work in Process for the year
would be: 75,000 machine-hours × $2.40 per machine-hour =
$180,000. This amount is shown in entry (a) below:
Manufacturing
Overhead
(Maintenance) 21,000 180,000 (a)
(Indirect materials) 8,000
(Indirect labor) 60,000
(Utilities) 32,000
(Insurance) 7,000
(Depreciation) 56,000
Balance 4,000
Work in Process
(Direct materials) 710,000
(Direct labor) 90,000
(Overhead) (a) 180,000
Bạn đang xem 2. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING
