Recording applied manufacturing overhead. The Corwin Manufacturing Company completed five jobs during April 19X6. The company applies overhead to work in process on the basis of direct labor hours and has calculated the following overhead application rates:

Cutting Department $2.17 per direct labor hour Sewing Department 1.62 per direct labor hour Finishing Department 1.63 per direct labor hour The manufacturing overhead account balances in the ledger are as follows:

Manufacturing Overhead—Cutting Department $1,580.11 Dr.

Manufacturing Overhead—Sewing Department 1,430.66 Dr.

Manufacturing Overhead—Finishing Department 872.11 Dr.

Overapplied or Underapplied Manufacturing Overhead 306.82 Cr.

Instructions 1.

a. Compute the manufacturing overhead to be applied to each department for each of the jobs completed in April. Use the following data:

b. Record the jobs in the manufacturing overhead applied journal.

c. Prove the accuracy of your work by footing and crossfooting all columns of the manufacturing overhead applied journal. Enter the totals and draw a double rule.
2. Post the totals of the manufacturing overhead applied journal to the departmental manufacturing overhead accounts in the general ledger and extend the balance of each account.
3.

a. Prepare the general journal voucher to close the departmental manufacturing overhead accounts into the Overapplied or Underapplied Manufacturing Overhead account. Number the voucher 4-22.

b. Post General Journal Voucher 4-22 to the general ledger accounts and extend the balance of each account.

Transcribed Image Text:

Date Job No. Cutting Sewing Finishing Apr. 5 4-01 201 hours 248 hours 192 hours 10 4-02 175 hours 159 hours 159 hours. 113 hours 16 4-03 86 hours 150 hours 86 hours 21 4-04 96 hours 160 hours 54 hours 29 4-05 135 hours 125 hours 115 hours