4-25 Job costing, accounting gor manufacturing overhead, budgeted rates.

Problems 4-25 Job costing, accounting for manufacturing overhead, budgeted rates. The Carlson Company uses a job-costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department. Carlson uses normal costing with two direct-cost categorles (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine-hours as the allocation base, and the finishing department with direct manulacturing labor costs as the allocation base). The 2012 budget for the plant is as follows: 1. Prepare an overview diagram of Carlson's job-costing system. 2. What is the budgeted manufacturing overhead rate in the machining department? In the finishing department? 3. During the month of January, the job-cost record for Job 431 shows the following: Compute the total manufacturing overhead cost allocated to Job 431 . 4. Assuming that Job 431 consisted of 100 units of product, what is the cost per unit? 5. Actual amounts at the end of 2012 are as follows: Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole. 6. Why might Carlson use two different manufacturing overhead cost pools in its job-costing system