1. a. Raw Materials... 170,000
Accounts Payable... 170,000
b. Work in Process... 144,000
Manufacturing Overhead ... 36,000
Raw Materials... 180,000
c. Work in Process... 200,000
Manufacturing Overhead ... 82,000
Salaries Expense... 90,000
Salaries and Wages Payable ... 372,000
d. Manufacturing Overhead ... 65,000
Accounts Payable... 65,000
e. Advertising Expense... 100,000
Accounts Payable... 100,000
f. Manufacturing Overhead ... 18,000
Insurance Expense... 2,000
Prepaid Insurance... 20,000
g. Manufacturing Overhead ... 153,000
Depreciation Expense... 27,000
Accumulated Depreciation ... 180,000
h. Work in Process... 350,000
Manufacturing Overhead ... 350,000
$200,000 actual direct labor cost × 175% = $350,000 overhead applied.
i. Finished Goods ... 700,000
Work in Process... 700,000
j. Accounts Receivable... 1,000,000
Sales ... 1,000,000
Problem 3-20 (continued)
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