3-16 A plantwide overhead rate is a single
actual overhead cost exceeds the amount of
overhead rate used throughout all production de-
overhead cost applied to Work in Process inven-
partments in a plant. Some companies use multi-
tory during the period. Overapplied overhead oc-
ple overhead rates rather than plantwide rates to
curs when the actual overhead cost is less than
more appropriately allocate overhead costs
the amount of overhead cost applied to Work in
among products. Multiple overhead rates should
Process inventory during the period. Under- or
be used, for example, in situations where one
overapplied overhead is disposed of by either
department is machine intensive and another de-
closing out the amount to Cost of Goods Sold or
partment is labor intensive.
allocating the amount among Cost of Goods Sold
and ending inventories in proportion to the ap-
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