26 Management Accounting. Please answer all ASAP. Thank you.

26. Here is the information of the company Bella inc. for the quarter ended March 31, 2016.

Indirect manufacturing costs incurred: Indirect labor $81,000 Factory taxes $12,000 Amortization $22,000 Plant supplies $85,000 Insurance $15,000 Total $215,000 Other costs: Purchase of raw materials $60,000 Direct labor $120,000 Inventory: Raw materials at start $15,000 Raw materials at the end $18,000 Products in progress at the beginning $25,000 Products in progress at the end of $40,000

The pre-determined charge rate that was used for manufacturing overhead was based on a rate of $18 per machine hour. And the actual hours recorded were 11,000 machine hours. Calculate the amount of FIF over or under and the amount of cost of goods manufactured.

27. Jouhque manufactures board games. The products must go through two workshops to be finalized. Here is information on the production of October 2016.

	Units	Raw Materials	MOD	FIF
Products in progress, start	5 000	4 500 $	1 250 $	1 875 $
Units put into production	45 000
Units transferred	42 000
Products in progress, at the end	8 000
Cost added during the month		52 800 $	21 500 $	32 250 $

The units in progress at the end were 75% complete for the raw material and 50% for the transformation. The company uses the uniform and continuous manufacturing system according to the weighted average cost method. What are the costs per equivalent unit for the month of October 2016? - The MP cost per equivalent unit? - The cost of the MOD per equivalent unit? - The cost of FIF per equivalent unit?

28. A company manufactures mood candles. Here is information regarding the units produced. The company uses a uniform and continuous manufacturing system according to the PEPS method. - Products in progress, beginning, 55% complete: 750 units. - MP start: 0. - MOD and FIF: 45%. - Units put into production: 6,200. - Units processed: 6,950. - Products in progress at the end 80% complete: 950 units.

29. Here is information for the month of March 2016 for BricoPlus, a company specializing in the transformation of art supplies. Sales: $350,000. Charges: - Plant depreciation: $25,000 (75% of the plant is for processing, the remaining 25% is used for administrative purposes). - Amortization of processing equipment: $18,000. - Direct labor: $75,000. - Purchase of raw materials: $135,000. - Utilities: $3,000. - Insurance: $1,000. - Processing supplies: $35,000. - Office supplies: $1,500. Stock information:

	1er march	31 march
MP	7 500 $	8 000 $
Ongoing products	15 000 $	11 000 $
finished products	65 000 $	68 000 $

Based on the information provided, please present the cost of goods manufactured statement for the month of March 2016.

30. Les Vignobles, a Canadian wine-making company, uses a make-to-order system to meet the specific needs of its main clientele, which are regional restaurateurs. It has two departments for the preparation of wines: it has the transformation workshop and the bottling workshop. The Manufacturing Overhead charge rate for the processing plant is based on machine hours and the rate for the bottling plant is based on direct labor.

	Transformation	Bottling
MOD hours	20 000	12 000
Machine-hours	25 000	10 000
indirect manufacturing costs	135 000 $	100 000 $
MOD	75 000 $	85 000 $
administrative costs	60 000 $	40 000 $

Information on order no. 75 for a gourmet restaurant:

	Transformation	Bottling
MOD hours	7	15
machine-hours	40	25
indirect manufacturing costs	200 $	175 $
MOD	80 $	125 $

Calculate the manufacturing overhead charged to order #75 for the processing plant and the bottling plant.