Argus Company

Estimated Overheads 360,000.00

Estimated Direct Labour Cost 720,000.00
Overhead rate 50%

Actual Overheads Applied:

Actual Direct Labour Cost 56,000.00

Acual Overheads 28,000.00
Logan Company

Estimated Overheads 586,000.00

Estimated Direct Labour Cost 40,000.00
Overhead rate 14.65

Actual Overheads Applied:

Actual Direct Labour Hours 41,000.00

Acual Overheads 600,650.00
Johson Ltd

Estimated Overheads 10,000.00

Estimated Direct Labour Cost 1,000.00
Overhead rate 10.00

Absorption Cost of Repair

Direct Material 15.00

Direct Labour 48.00
Applied Overheads 30.00
Total Absoption cost of repair 93.00
Ilberg

Estimated Overheads 416,000.00

Estimated Direct Labour Cost 520,000.00
Overhead rate 80%

Actual Overheads Applied:

Actual Direct Labour Cost 43,700.00

Acual Overheads 34,960.00
Marine Suppliers Ltd

Absoption Cost of Making Sail:

Direct Material 40.00

Direct Labour 120.00
Overheads 39.40
Total Cost 199.40

Overheads Rate:
Indirect Labour 9,000.00
Depreciation of Machinery 3,000.00
Rent and Rate 5,000.00
Heating and Light 2,000.00
Indirect Material 500.00
Other MISC 200.00
Total Overheads 19,700.00
Direct Labour Hours 6,000.00
Overheads Rate 3.28
Roseler Company

Total Cost of Job 9-601

Direct Material 12,000.00

Direct Labour:
Department A 8,100.00
Department B 2,160.00
Overheads
Department A 4,500.00
Department B 1,200.00
Total Cost 27,960.00
Total Units 1,000.00
Rate 27.96
Lindberg Co.

Total Cost of Job 330

Assembly Finishing Total
Budgeted Overheads 330,000.00 1,000,000.00 1,330,000.00
Direct Labour Hours 150,000.00 25,000.00 175,000.00
Overheads Rate 7.60

Per Unit Manufacturing Cost of Job 330. Amount

Direct Material 730,000.00
Direct Labour:
-Assembly 60,000.00
-Finishing 4,800.00 64,800.00
Overheads:
-Assembly 38,000.00
-Finishing 3,040.00 41,040.00
Total Cost 835,840.00
Total Units 10,000.00
Per Units Cost 84
 Kennedy Kitchen

Job 77 Job 78 Job 79 Job 80

Sales 3,497.00 3,263.00 - 10,400.00

Less: Cost of Goods Sold:

Opening WIP 875.00 1,140.00 410.00 -
Direct Material 690.00 320.00 500.00 3,500.00
Direct Direct Labour 450.00 420.00 80.00 1,800.00
Overheads 675.00 630.00 120.00 2,700.00
Closing WIP - - (1,110.00)
Cost of Goods Sold: 2,690.00 2,510.00 - 8,000.00
Gross Margin 807.00 753.00 - 2,400.00
Less: Operating Expense
Net Margin
Job 81 Total
- 17,160.00

- 2,425.00
2,750.00 7,760.00
1,300.00 4,050.00
1,950.00 6,075.00
(6,000.00) (7,110.00)
- 13,200.00
- 3,960.00
2,700.00
1,260.00
Barok Manufacturing

Service Depratment Producing Depratment

A B C D
Overhead Cost 100,000.00 200,000.00 100,000.00 50,000.00

Cost Allocation:
Department A (100,000.00) - 50,000.00 50,000.00
Department B - (200,000.00) 160,000.00 40,000.00
Overheads after Allocation - - 310,000.00 140,000.00
Machine Hours 10,000.00 -
Labour Hours - 10,000.00
Overheads rate 31.00 14.00

Cost of Job K:

Prime Cost 67
Overheads:
Department C 93.00
Department D -
Total Cost 160
Quillen Co.

Support Depratment Producing Depratment

S1 S2 Cutting Stiching
Overhead Cost 180,000.00 150,000.00 122,000.00 90,500.00

Cost Allocation:
S1 (180,000.00) - 54,000.00 126,000.00
S2 - (150,000.00) 120,000.00 30,000.00
Overheads after Allocation - - 296,000.00 246,500.00
Steven Co.

Service Depratment Operating Division

Power General Battery Small Motor
Overhead Cost 160,000.00 430,000.00 163,000.00 84,600.00

Cost Allocation:
Battery Dept (160,000.00) - 140,000.00 20,000.00
Small Motor Dept - (430,000.00) 107,500.00 322,500.00
Overheads after Allocation - - 410,500.00 427,100.00
Labour Hours 18,000.00 60,000.00
Overheads rate 23 7
 Rhone Co.

Job 44 Job 45 Job 46 Job 47

Less: Cost of Goods Sold:
Opening WIP 7,080.00 6,450.00 - -
Direct Material 22,500.00 7,110.00 1,800.00 1,700.00
Direct Direct Labour 800.00 6,400.00 900.00 560.00
Overheads @ 65% 520.00 4,160.00 585.00 364.00
Closing WIP - - (3,285.00) -
Cost of Goods Sold: 30,900.00 24,120.00 - 2,624.00
 Total

13,530.00
33,110.00
8,660.00
5,629.00
(3,285.00)
57,644.00
 Gorman Co.

Job 877 Job 878 Job 879 Job 880

Sales 89,610.00 - - -

Less: Cost of Goods Sold:

Opening WIP 18,640.00 - - -
Direct Material 14,460.00 6,000.00 3,500.00 1,800.00
Direct Direct Labour 14,800.00 8,500.00 1,750.00 2,150.00
Overheads @ 80% 11,840.00 6,800.00 1,400.00 1,720.00
Closing WIP - (21,300.00) (6,650.00) (5,670.00)
Cost of Goods Sold: 59,740.00 - - -
 Total
89,610.00

18,640.00
25,760.00
27,200.00
21,760.00
(33,620.00)
59,740.00