1. If the company uses the direct method of service department cost distribution, how much will the Machinery Department apply as factory overhead if it uses 13,500 direct labor hours? Jeang Corporation has two service departments and three producing departments. The following were gathered from their operations: Service Departments Maintenance P500,000 Storeroom 540,000 Producing Departments Machinery 1,200,000 Assembly 1,784,000 Packaging 872,000 A factory survey revealed the following: Departments Maintenance Services Number of Direct Requisitions Labor Hours Maintenance 400 Storeroom 14% Machinery 32% 3,500 20,000 Assembly 26% 6,000 36,000 Packaging 28% 4,100 18,000 The costs of the maintenance department are allocated on the basis of percent of services rendered while the costs of the Storeroom department are allocated based on number of requisitions. 2. Assume that the company uses the reciprocal method in distributing service department costs and that the Packaging department applies factory overhead based on requisitions. How much is the over/(under) applied factory overhead if there are 4,250 requisitions and actual factory overhead incurred by the department was P1,173,398? Indicate overapplied as a positive number, ex. 123456, and underapplied as a number in a parenthesis, ex. (123456). Jeang Corporation has two service departments and three producing departments. The following were gathered from their operations: Service Departments Maintenance Storeroom Producing Departments Machinery Assembly Packaging P500,000 540,000 1,200,000 1,784,000 872,000 A factory survey revealed the following: Departments Maintenance Storeroom Machinery Assembly Packaging Maintenance Services Number of Direct Requisitions Labor Hours 400 14% 32% 3,500 20,000 26% 6,000 36,000 28% 4,100 18,000 The costs of the maintenance department are allocated on the basis of percent of services rendered while the costs of the Storeroom department are allocated based on number of requisitions. 3. Compute for the total cost transferred to the next department using average costing. * wwwwwwww ATOZ company's product is manufactured in two departments. Units are inspected at the end of the production process in the first department. Data related to the month of May are: WIP,beg (60% materials, 35% labor, and 25% FOH), 1,000 units; started in process this period, 9,000 units; WIP,end (100% materials, 75% labor and 50% FOH), 1,500 units. Cost data follows: Materials Labor WIP,beg P1,260 Cost this Month P36,240 770 10,780 FOH 1,400 21,725 4. Compute for the unit cost transferred to the next department using FIFO. * ATOZ company's product is manufactured in two departments. Units are inspected at the end of the production process in the first department. Data related to the month of May are: WIP,beg (60% materials, 35% labor, and 25% FOH), 1,000 units; started in process this period, 9,000 units; WIP,end (100% materials, 75% labor and 50% FOH), 1,500 units. Cost data follows: WIP,beg Cost this Month Materials Labor P1,260 P36,240 770 10,780 FOH 1,400 21,725 5. Compute for the total cost accounted for using FIFO. ATOZ company's product is manufactured in two departments. Units are inspected at the end of the production process in the first department. Data related to the month of May are: WIP,beg (60% materials, 35% labor, and 25% FOH), 1,000 units; started in process this period, 9,000 units; WIP,end (100% materials, 75% labor and 50% FOH), 1,500 units. Cost data follows: WIP,beg Materials Labor P1,260 Cost this Month P36,240 770 10,780 FOH 1,400 21,725 6. How much is the cost of WIP, end using FIFO * Dmahirap company adds all materials at the beginning of the process in the first department. Conversion costs were 75% complete as to 8,000 units in WIP,beg and 50% complete as to 6,000 units in WIP,end. During the month, 12,000 units were completed and transferred to the next department. Analysis of the costs relating to production for October follows: Materials Conversion Cost WIP,beg P9,600 P4,800 Costs added this month 15,600 14,400