Recording applied manufacturing overhead. The Vandermeer Manufacturing Company completed five jobs during April 19X06. The company applies overhead to work in process on the basis of direct labor hours and has calculated the following overhead application rates:

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 4-17.

b. Post General Journal Voucher 4-17 to the general ledger accounts and extend the balance of each account.

Transcribed Image Text:

Cutting Department Sewing Department $2.17 per direct labor hour 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 Manufacturing Overhead-Sewing Department Manufacturing Overhead-Finishing Department Overapplied or Underapplied Manufacturing Overhead $1,580.11 Dr. 1,430.66 Dr. 872.11 Dr. 306.82 Cr.