18-6

The chief cost accountant for Fizzy Fruit Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning April I would be $147,000, and total direct labor costs would be $105,000. During April, the actual labor cost totaled $12,000, and factory overhead cost incurred totaled $17, 050. What is the predetermined factory overhead rate based on direct labor cost? Journalize the entry to apply factory overhead to production for April. What is the April 30 balance of the account Factory Overhead-Blending Department Does the balance in part (c) represent over- or under applied factory overhead? The Converting Department of Soft Touch Towel and Tissue Company had 790 units in work in process at the beginning of the period, which were 60% complete. During the period, 13.700 units were completed and transferred to the Packing Department. There were 1, 140 units in process at the end of the period, which were 25%, complete materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and convention cost Unit of production data for the two departments of Pacific Cable and Wire Company is November of the current fiscal year are as follows