1 Comfy Clothing Company computes its predetermined overhead rate annually on the basis of direct labor hours. At the beginning of the year, it estimated that 25,000 direct labor-hours would be required for the period's estimated level of production. The company also estimated $104,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $2.00 per direct labor-hour. Harris's actual manufacturing overhead for the year was $123,900 and its actual total direct labor was 26,000 hours. Harris pays its workers $14 per hour. Job ABC had the following costs: Direct materials Direct labor MOH applied $320 $154 1a) Compute Total estimated MOH cost 1b) Compute POHR $ per 1c) Compute applied oH for the year $ 1d) Compute Over or Under applied OH applied 1e) Compute Total Manufacturing Cost for job ABC 2. Smith Company computes its predetermined overhead rate annually on the basis of direct labor-hours. They estimated $490,400 of total manufacturing overhead cost for the year. They also estimated an activity level of 21,000 direct labor- hours. The company incurred actual total manufacturing overhead costs of $475,000 and 20,200 total direct labor- hours during the period. Smith pays its workers $16 per hour. Job 777 had the following costs: Direct materials Direct labor MOH Applied $470 $144 2a) Compute POHR per 2b) Compute applied OH for the year 2c) Compute Over or Under applied OH $ applied 2d) Compute Total Manufacturing Cost for Job 777 $ Sunshine Company computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 36,000 direct labor-hours would be required for the period's estimated level of production The company also estimated $205,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $4.70 per direct labor-hour. Its direct labor wage rate is $15.00 per hour. The company incurred actual total manufacturing overhead costs of $426,000 and 37,200 total direct labor-hours during the period. Job A600 had the following costs: Direct materials Direct labor MOH Applied $326 $165 3a) Compute Total estimated MOH cost $ 3b) Compute POHR $ per 3c) Compute applied oH for the year $ 3d) Compute Over or Under applied OH $ applied 3e) Compute Total Manufacturing Cost for job A600 $ 4 Bailey Corporation uses a job-order costing system with a plantwide overhead rate based on machine hours. At the beginning of the year, the company made the following estimates: Machine-hours required to support estimated production 167,000 Fixed manufacturing overhead cost $ 770,000 Variable manufacturing overhead cost per machine-hour $ During the year the company worked a total of 146,000 machine-hours on all jobs and incurred actual manufacturing overhead costs of $1,350,000. Job 2555 had the following costs: Direct materials requisitioned $565 Direct labor cost $367 Machine-hours used 56 4a) Compute Total estimated MOH cost $ 4b) Compute POHR $ per 4c) Compute applied OH for the year $ 4d) Compute Over or Under applied OH s applied 4e) Compute Total Manufacturing Cost for job 2555 $ Alpine company assigns overhead cost to jobs on the basis of 130% of direct labor cost. Actual overhead for the job was $20,150. Job A1-888 had the following costs: Direct materials requisitioned $ 11,500 Direct labor cost $ 13,425 Total units produced 1,250 5a) Compute applied OH $ 5b) Compute Over or Under applied OH $ applied 5c) Compute Total Manufacturing Cost $ 5d) Compute the cost per unit $ Athena Corporation applies overhead cost to jobs on the basis of direct labor cost. Job A111 (completed) had the following costs: Job 2999 (in process) had the following costs Direct materials requisitioned $ 10,700 Direct labor cost $ 16,200 Applied Manufacturing Overhead $ 28,350 Direct materials requisitioned Direct labor cost $ 12,700 $ 18,100 6a) Compute POHR 96 6b) Compute applied OH (Job 2999) $ 6c) Compute Total Manufacturing Cost for Job 2999 $ - The following activity was recorded in the Pandora Company's Work in Process account for the first month of operations: Work in Process Direct Materials 350,000 Cost of Goods Manufactured 415,000 Direct Labour 105,000 (moved to Finished Goods) Manufacturing Overhead 162,000 Pandora uses a job-order costing system and applies MOH to Work in Process on the basis of direct labour costs. At the end of January, only one job was still in process. This job (RVW111) had been charged with $10,500 in direct labour costs. 7a) Compute POHR % Complete the following job cost sheet for the partially completed project Job Cost Sheet Job RVW111 7b) Direct Materials 7c) Direct labour 70) Manufacturing Overhead 7e) Total Manufacturing Cost - Spiro Products operates a job-order costing system and applies overhead to jobs on the basis of direct materials used in production. Its predetermined overhead rate was based on a cost formula that estimated $975,000 of manufacturing overhead for an estimated allocation base of $750,000 direct material dollars to be used in production. The company has provided the following data for the just completed year: $ $ 722,000 140,000 Raw Materials Work in Process Finished Goods Beginning Ending $ 26,000 $ 90,000 $ 170,000 $ 50,000 $ 290,000 $ 420,000 Purchase of raw materials Direct labor cost Manufacturing overhead costs: Indirect labor Property taxes Depreciation of equipment Maintenance Insurance Rent, building $ $ $ $ $ $ 190,000 37,000 290,000 105,000 9,000 200,000 8a) Compute POHR 8b) Compute applied OH $ 8c) Compute Over or Under applied OH $ applied 8d) Compute Total Manufacturing Cost $