following data have been recorded for recently completed Job 450 on its job cost sheet. Direct s cost was $3,044. A total of 46 direct labor-hours and 104 machine-hours were worked on the job. per labor-hour. The company applies manufacturing overhead on the 1) The material The direct labor wage rate is $15 basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. What is the total cost for the job on its job cost sheet? 2) The Silver Company uses a predetermined overhead rate to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and on machine-hours in Dept. B. At the beginning of the year, the company made the following estimates: Direct labor cost $60,000 $40,000 g overhead... $90,000 $45,000 6,000 9,000 Direct labor-hours. Machine-hours. 2,000 15,000 What predetermined overhead rates would be used in Dept A and Dept B, respectively? 3) Avery Co. uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. For the month of October, Avery's estimated manufacturing overhead cost was S300,000 based on an estimated activity level of 100,000 direct labor-hours. Actual overhead amounted to $325,000 with actual direct labor-hours totaling 110,000 for the month. How much was the overapplied or underapplied overhead? 4) Chipata Corporation applies manufacturing overhead to jobs on the basis of machine-hours. Chipata estimated 25,000 machine-hours and $10,000 of manufacturing overhead cost for the year. During the year, Chipata incurred 26,200 machine-hours and S11,300 of manufacturing overhead. What was Chipata's underapplied or overapplied overhead for the year? 5) At the beginning of the year, manufacturing overhead for the year was estimated to be $250,860. At the end of the year, actual direct labor-hours for the year were 20,800 hours, the actual manufacturing overhcad for the year was $245,860, and manufacturing overhead for the year was underapplied by $10,820. If the predetermined overhead rate is based on direct labor-hours, calculate the predetermined overhead rate and estimated direct labor hours? 6) Huang Aerospace Corporation manufactures aviation control panels in two departments, Fabrication and Assembly. In the Fabrication department, Huang uses a predetermined overhead rate of $30 per machine-hour. In the Assembly department, Huang uses a predetermined overhead rate of $12 per direct labor-hour. During the current year, Job #X2984 incurred the following number of hours in each department: What is the total amount of manufacturing overhead that Huang should have applied to Job #X2984 during the current year? Fabrication Assembly 12 25 Machine-hours Direct l 40
