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The Aker Company uses a job-costing system at its Dover, Delaware, plant. The plant has a

machining department and a finishing department. Aker uses normal costing with two direct-cost

categories (direct materials and direct manufacturing labor) and two manufacturing overhead

cost pools (the machining department with machine-hours as the allocation base and the

finishing department with direct manufacturing labor hours as the allocation base). The 2020

budget for the plant is as follows:

Machining Department Finishing Department

Manufacturing overhead costs $10,360,000

$7,680,000

Direct manufacturing labor costs $970,000

$4,050,000

Direct manufacturing labor-hours 36,000

160,000

Machine-hours 185,000

37,000

Required

1. Prepare an overview diagram of Aker's job-costing system.

2. What is the budgeted manufacturing overhead rate in the machining department? In the

finishing department?

3. During the month of January, the job-cost record for Job 360 shows the following:

Machining Department Finishing

Department

Direct materials used $260,000

$100,000

Direct manufacturing labor costs $18,000

$250,000

Direct manufacturing labor-hours 1000

1400

Machine-hours 2800

5000

Compute the total manufacturing overhead cost allocated to Job 360.

4. Assuming that Job 360 consisted of 400 units of product, what is the cost per unit?

5. Amounts at the end of 2020 are as follows:

Machining

Department

Finishing

Department

Manufacturing overhead incurred $10,000,000

$7,982,000

Direct manufacturing labor costs $1,030,000

$4,100,000

Direct manufacturing labor-hours 120,000

158,000

Machine-hours 186,000

34,000Compute the under- or overallocated manufacturing overhead for each department and

for the Dover plant as a whole. Make a journal entry to adjust the difference between

actual and allocated manufacturing overhead for the company as a whole, assuming the

difference to be small.

6. Why might Aker use two different manufacturing overhead cost pools in its job-costing

system?