I. Actual Direct labor costs and Actual Direct material costs are written [entered, or put] on

A job-order sheet. Estimated, not actual, manufacturing overhead costs are entered on a Job-0rder

Sheet. A. Explain why estimated costs are used. B. Explain how the amount of manufacturing

Overhead costs entered on a particular job-order cost sheet is determined.

II. Fill in the following answer sheet, on your answer file. Letters refer to items on Job-order sheet

shown below. Some spaces might be blank.

II. Answers: A. ____ B. ____ C. ____ D. ____ E. ____ F. ____ G. ____

H. ____ I. ____ J. ____ K. ____ l. ____

Job Cost Sheet

Job Number 2B47

Department Milling

Item Special Order Coupling

---Direct Materials--- ------Direct Labor--------- Manufacturing Overhead Applied

Req. No.# Amount Ticket Hours Amount Hours Rate Amount

A B C D E F $10 @ G

H I J K L @ $10 per Direct labor hour

# Req. No. is Requisition Number

Part 4 (Continued)

The following information is needed to complete the Job-order cost sheet shown above on the previous page. The job was completed.

Materials Requisition Number 14873

Job Number to be charged 2B47

Department Milling

Description Quantity Unit cost Total Cost

M46 Housing 1 $124 $124

G7 Connector 3 $103 309

--------

433

=====

Materials Requisition Number 14880

Job Number to be charged 2B47

Department Milling

Description Quantity Unit cost Total Cost

M46 Housing 10 $5 $50

--------

50

=====

Time Ticket No. 843

Employee EKAH

Time

Started Ended Completed Rate Amount Job Number

7:00 12:00 4 $18 $72 2B47

12:30 3:30 4 $18 72 2B50

Time Ticket No. 844

Employee AEBH

Time

Started Ended Completed Rate Amount Job Number

7:00 11:00 4 $16 $64 2B51

11:00 12:00 1 Maintenance

12:30 3:30 3 $16 48 2B47