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At the UT factory, which allocates manufacturing overhead costs by department based on direct work time, there are 1st manufacturing department and 2nd manufacturing department

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At the UT factory, which allocates manufacturing overhead costs by department based on direct work time, there are 1st manufacturing department and 2nd manufacturing department as manufacturing departments, and repair department, material warehouse department and auxiliary department as auxiliary departments. There is a factory office. Based on the following materials, complete the annual budget-based (1) departmental allocation table and calculate the planned allocation ratio by department of the 1st manufacturing department and the 2nd manufacturing department. The allocation of subsidy costs is based on the direct allocation method. (2) Assuming that the actual direct work time of the second manufacturing department in the current month was 2,790 hours, enter an appropriate number in the blank column of the manufacturing overhead cost account (second manufacturing department). + + [Source] 1. Manufacturing overhead budget for each department of our factory (annual). 1st Manufacturing 2nd Manufacturing Repair Material Warehouse Factory Department Department. department Department office. 33,360,500 54,158,000 18,444,000 22,960,000 4,277,500 Repair department fee. Material warehouse department fee. Factory administration fee Manufacturing department cost. Scheduled allocation rate of the 1st manufacturing department = Yen/hour + Scheduled allocation rate for the 2nd manufacturing department = Yen/hour. (2) Manufacturing overhead (second manufacturing department), (Unit: Yen) + + Various mouths (actual amount generated). 6,130,000 Work in process (scheduled allocation amount) Operation rate difference 2. Scheduled direct work hours of this factory (annual) 1st manufacturing department 32,000 hours, 2nd manufacturing department: 36,000 hours + 3. Allocation materials for auxiliary department costs. 1st 2nd Material Allocation total. Manufacturing Manufacturing Repair Factory Warehouse basis office, Department Department. department Department Repair Number of 312 170. 120 12 department fee repairs.. 2. Material Material warehouse delivery 8,700 3,900 4,300 500 department fee amount Factory number of administration 178. 85. 60 Ten Five fee. employees Next 18. (1) Allocation table by department (Unit: Yen) Auxiliary department Material Repair department Warehouse office. Department Expense item total Manufacturing department. 1st 2nd Manufacturing Manufacturing Department Department. Factory Department fee

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