2. Using a predetermined overhead rate, the unit product costs would be:
Quarter
First Second Third Fourth
Direct materials ... $240,000 $120,000 $ 60,000 $180,000
Direct labor ... 128,000 64,000 32,000 96,000
Manufacturing overhead:
Applied at $4.80 per unit,
300% of direct labor
cost, or 160% of direct
materials cost ... 384,000 192,000 96,000 288,000
Total cost ... $752,000 $376,000 $188,000 $564,000
Number of units produced ... 80,000 40,000 20,000 60,000
Unit product cost ... $9.40 $9.40 $9.40 $9.40
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