Brooklyn Company produces shoes for individual or corporates. On December 1, there were three jobs in process with the following costs attached below

Questions :

1. If overhead is applied on the basis of electricity consumed, what is the overhead rate?

2. If overhead is applied on the basis of direct material consumed, what is the overhead rate?

3. Please compute the overhead allocated for each job if the basis used is electricity consumed.

Direct materials Direct labor Applied overhead Total Job A Rp 3,000 Rp 4,000 Rp 10,000 Rp 17,000 Job B Rp 5,000 Rp 7,000 Rp 12,000 Rp 24,000 Job C Rp 9,000 Rp 13,000 Rp 15,000 Rp 37,000 During the month of December, two more jobs were started, Job D and Job E. But only Job E was completed and sold by December 31. Besides, only Job A was completed but unsold. Materials and labor incurred by each job in December are as follows: Job A Job B Job C Job D Job E Direct Materials Rp 2,000 Rp 3,000 Rp 4,000 Rp 5,000 Rp 6,000 Direct Labor Rp 1,000 Rp 2,000 Rp 3,000 Rp 4,000 Rp 5,000 Other information during December: Job A Job B Job C Job D Job E Total Electricity Consumed (kwh = kilowatt hour) 1,700 kwh 2,300 kwh 2,500 kwh 3,500 kwh 5,000 kwh 15,000 kwh Direct Material Consumed (kg = kilogram) 20 kg 10 kg 15 kg 25 kg 30 kg 100 kg Total budgeted overhead cost during December was Rp60,000