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0 Teahen Products manufactures its products in two separate departments: Machining and Assembly. Total manufacturing overhead costs for the year are budgeted at $1,100,000. Of

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0 Teahen Products manufactures its products in two separate departments: Machining and Assembly. Total manufacturing overhead costs for the year are budgeted at $1,100,000. Of this amount, the Machining Department incurs $680,000 (primarily for machine operation and depreciation) while the Assembly Department incurs $420,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labor hours (8,000 in the Machining Department and 14,000 in the Assembly Department) during the year. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is considering refining its overhead allocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (MH), but the Assembly Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hour (MH) and direct labor (DL) hours incurred by Jobs 500 and 501 in each production department: (Click the icon to view the additional information) Data Table Read the requirements. Requirement 1. Compute the company's current plantwide overhead rate. (Round your answ Begin by determining the formula, then compute the role Machining Assembly Plan Department Department Job 500.10 MH 12 DL hours 5 DL hours Requirement 2. Compute refined departmental overhead rates Job 501 ... 20 MH 12 DL hours Determining the formula, then compute the rates. (Round your answers to the nearest dollar) DL hours Both Jobs 500 and 501 used $1,800 of direct materials. Wages and benefits total $30 per direct labor hour. Teahen Products Machining prices its products at 110% of total manufacturing costs. Assembly 5 Print Done Choose from any list or enter any number in the input fields and then continue to the ne Requirement 1. Compute the company's current plantwide overhead rate. (Round your answer to the nearest dollar.) Begin by determining the formula, then compute the rate. Plantwide overhead rate per DL hour Requirement 2. Compute refined departmental overhead rates. Determining the formula, then compute the rates. (Round your answers to the nearest dollar.) Machining Assembly = Departmental overhead rate per mach hour per DL hour $420,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labor houm Department and 14,000 in the Assembly Department) during the year. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is com allocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (M Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct labor 500 and 501 in each production department: (Click the icon to view the additional information.) Read the requirements. Requirement 3. Which job (Job 500 or Job 501) uses more of the company's resources? Explain. of the company's resources. machine hours than the other job. The accounting system should show that one job actually the other to each job if the company uses its current plantwide overhead rate. "costs" the company more labor than "costs the company more resources than "costs the company the same amount of resources as Overhead allocation Choose from any list or enter any number in the initi for machine operation and depreciation) while $420,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labo Department and 14,000 in the Assembly Department) during the year. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the compan allocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hoc Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct 500 and 501 in each production department: Click the icon to view the additional information.) Read the requirements. Requirement 3. Which job (Job 500 or Job 501) uses more of the company's resources? Explain. of the company's resources. machine hours than the other job. The accounting system should show that one job actually the other. Requirement 4. Compute the total amount of overhead allocated to each job if the company uses its current plantwide overhead rate. Job 500 Job 501 Total direct labor hours x Plantwide allocation rate Overhead allocation Choose from any list or enter any number in the input fields and then continue to the next question. ahen Products manufactures its products in two separate departments: Machining and Assembly. Total manufacturing overhead costs for the year are budgeted .,100,000. Of this amount, the Machining Department incurs $680,000 (primarily for machine operation and depreciation) while the Assembly Department incurs -20,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labor hours (8,000 in the Machining Apartment and 14,000 in the Assembly Department) during the year. mahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is considering refining its overhe Mlocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (MH), but the Assembly Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct labor (DL) hours incurred by Jobs 500 and 501 in each production department (Click the icon to view the additional information.) Read the requirements Requirement 5. Compute the total amount of overhead allocated to each job if the company uses departmental overhead rates. Job 500 Job 501 Overhead alocation - Machining Department Overhead allocation - Assembly Department Total overhead allocation Requirement 6. Do both of the allocation systems accurately reflect the resources each job used? Explain. The single plantwide overhead rate assigned of overhead to both jobs. The departmental rates assign to Job 501 than Job 500 due to the used. This seems Requirement 7. Compute the total manufacturing cost and sales price of each job using the company's current plantwide overhead rate. (Round amounts to the nearest dollar. Enter the percentage as a whole number.) Choose from any list or enter any number in the input fields and then continue to the next question. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is considering refini alocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (MH), but the Ass Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct labor (OL) hours incu 500 and 501 in each production department: (Click the icon to view the additional information.) Read the requirements. Requirement 7. Compute the total manufacturing cost and sales price of each job using the company's current plantwide overhead rate. (Round amounts nearest dollar. Enter the percentage as a whole number.) Job 500 Job 501 Direct materials Direct labor Manufacturing overhead Total manufacturing costs Markup for pricing (%) Sales price Requirement 8. Based on the current (plantwide) allocation system, how much profit did the company think it earned on each job? Choose from any list or enter any number in the input fields and then continue to the next question. Tor machine operation and depreciation) while the Asse $420,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labor hours Department and 14,000 in the Assembly Department) during the year. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is com allocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (MH Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct labor ( 500 and 501 in each production department: (Click the icon to view the additional information.) Read the requirements. Requirement 8. Based on the current (plantwide) allocation system, how much profit did the company think it earned on each job? Calculate the gross profit using the current costing system. Job 500 Job 501 Sales price Less: Total manufacturing costs Gross profit) (loss) Based on the departmental overhead rates and the sales price determined in Requirement 7, how much profit did the company really car on each Calculate the gross profit using the departmental rate costing system. (Use parentheses or a minus sign to show losses.) Job 500 Job 501 Choose from any list or enter any number in the input fields and then continue to the next question Ceahen Products manufactures its products in two separate departments: Machining and Assembly. Total manufacturing overhead costs for the 51,100,000. Of this amount, the Machining Department incurs $680,000 (primarily for machine operation and depreciation) while the Assembly 3420,000. The company estimates that it will incur 10,000 machine hours (all in the Machining Department) and 22,000 direct labor hours (8,00 Department and 14,000 in the Assembly Department) during the year. Teahen Products currently uses a plantwide overhead rate based on direct labor hours to allocate overhead. However, the company is consideri allocation system by using departmental overhead rates. The Machining Department would allocate its overhead using machine hours (MH), but Department would allocate its overhead using direct labor (DL) hours. The following chart shows the machine hours (MH) and direct labor (DL) he 500 and 501 in each production department: (Click the icon to view the additional information.) Read the requirements Job 500 Job 501 Sales price Less: Total manufacturing costs: Direct materials Direct labor Manufacturing overhead Gross profit/ (loss) Requirement 9. Compare and comment on the results you obtained in Requirements 7 and 8. When utilizing a single rate allocation method, Teahen believes that When utilizing a refined costing method, Teahen realizes that Choose from any list or enter any number in the input fields and then continue to the next

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