(7.3A) service department costs, make journal entries, and post to accounts Distribute (Objs. 4, 5). Data for prorating service department costs for the Romano Clock Corporation for November 2006 are given below epartment Overhead Allocation of Allocation Preparing Assembly Finishing Maintenance General Factory of General Factory Account Maintenance rtment Number 502 503 504 505 506 6,544 7,241 6,428 25% 35% 25% 3096 40% 30% 3,129 3,418 $26,760 15% 100% 100% Total Instructions 1. Open a departmental overhead analysis sheet for each department using the balances for overhead expenses given above. Open a general ledger account for Manufacturing Over- head Control 501 with a debit balance of $26,760. 2. Prepare the worksheet for prorating service department costs. Use the proration percentages given above. Allocate Maintenance Department costs first; then allocate General Factory Department costs. Round the amounts to the nearest dollar. Post the allocations to the departmental overhead analysis sheets. Total the departmental overhead analysis sheets Job Onder Cost Accounting 3. Prepare the general journal vouchers to distribute the service departments' costs to the other departments. Begin with journal Voucher 11-37. a. Close the Manufacturing Overhead Control account into the special departmental overhead accounts. b. Allocate Maintenance Department costs to the other four departments. c. Allocate General Factory Department costs to the three producing departments 4. Post the general journal entries to the general ledger accounts. (NOTE: The balance in each general ledger account should agree with the total on the corresponding depart- mental overhead analysis sheet.) (7.3A) service department costs, make journal entries, and post to accounts Distribute (Objs. 4, 5). Data for prorating service department costs for the Romano Clock Corporation for November 2006 are given below epartment Overhead Allocation of Allocation Preparing Assembly Finishing Maintenance General Factory of General Factory Account Maintenance rtment Number 502 503 504 505 506 6,544 7,241 6,428 25% 35% 25% 3096 40% 30% 3,129 3,418 $26,760 15% 100% 100% Total Instructions 1. Open a departmental overhead analysis sheet for each department using the balances for overhead expenses given above. Open a general ledger account for Manufacturing Over- head Control 501 with a debit balance of $26,760. 2. Prepare the worksheet for prorating service department costs. Use the proration percentages given above. Allocate Maintenance Department costs first; then allocate General Factory Department costs. Round the amounts to the nearest dollar. Post the allocations to the departmental overhead analysis sheets. Total the departmental overhead analysis sheets Job Onder Cost Accounting 3. Prepare the general journal vouchers to distribute the service departments' costs to the other departments. Begin with journal Voucher 11-37. a. Close the Manufacturing Overhead Control account into the special departmental overhead accounts. b. Allocate Maintenance Department costs to the other four departments. c. Allocate General Factory Department costs to the three producing departments 4. Post the general journal entries to the general ledger accounts. (NOTE: The balance in each general ledger account should agree with the total on the corresponding depart- mental overhead analysis sheet.)