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LO.4 (Departmental rates) all jobs at Frankfurt Inc., which uses a job order costing system, go through two departments (Fabrication and Assembly). Overhead is applied to jobs based on machine hours in Fabrication and on direct labor hours in Assembly. In December 2012, corporate management estimated the following production data for 2013 in setting its predetermined OH rates: Machine hours direct labor hours Departmental overhead two jobs completed during 2013 were #2296 and #2297. The job order cost sheets showed the following information about these jobs: Direct material cost Direct labor hoursFabrication Machine hoursFabrication Direct labor hours Assembly Machine hoursAssembly Direct labor workers are paid $12 per hour in the Fabrication Department and $10 per hour in the Assembly Department. a. Compute the predetermined OH rates used in Fabrication and Assembly for 2013. b. Compute the direct labor cost associated with each job for both departments. c. Compute the amount of overhead assigned to each job in each department. d. Determine the total cost of Jobs #2296 and #2297. e. Actual data for 2013 for each department are as follows: Machine hours direct labor hours Departmental overhead what is the amount of under applied or over applied OH for each department for the year ended December 31, 2013? 47. LO.2 (WA EUP & cost assignment) GitAlong Inc. manufactures belt buckles in a single-step production process. The following information is available for June 2013: Physical Units Cost of Material Cost of Labor Beginning work in process 200,000 $1,200,000 $ 671,875 Units started during period 1,000,000 7,800,000 3,976,250 Units in ending inventory 300,000 All material is added at the start of the production process. Beginning and ending inventory units were, respectively 80 percent and 70 percent complete as to conversion. Overhead cost is applied to production at the rate of 60 percent of direct labor cost. a. Prepare a schedule to compute equivalent units of production by cost component assuming the weighted average method. b. Determine the unit production costs for material and conversion. c. Calculate the costs assigned to completed units and ending inventory for August 2013. 49 Question: Calculate the material and labor variances for Aquatica for July. The material price variance should be computed for each type of material and on the quantity of material purchased. Pg340 Question 2