INTRODUCTION TO MANAGEMENT ACCOUNTING 16 H Department B $ 1,230,000 $ 1,020,600 126,000 18,000 Department B $ 19,529 $ 9,600 1,260 130 105 Problem 13-AI Name Section B C D E F 5 Data Input Section Kevin Aeronautics Company 6 7 Budget Predictions Department A 8 Direct labor cost $ 1,540,000 9 Factory overhead $ 1,936.000 10 Direct labor hours 88,000 11 Machine hours 352,000 12 13 Actual cost records for product M89 14 Department 15 Material placed in production $ 12,500 16 Direct-labor cost $ 10 600 17 Direct labor hours 880 18 Machine hours 3,520 19 Additional information for part 3 20 Total units produced 21 Additional information for part 4 22 Actual results for 20XO Department A 23 Actual overhead costs incurred S 1,390,000 24 Actual direct-labor hours 83,000 25 Actual machine hours 304,000 26 Output Section: 27 Department A 28 I. Budgeted overhead rate Formula 1 29 30 2. Total overhead cost per department Formula 31 32 Total overhead cost of product M89= 33 34 3. Unit cost of product M89 35 36 Part 4 Department A 37 Actual overhead costs incurred for 20X0 s 1.390.000 38 Applied overhead for 20X0 Formula 39 Under (over) applied overhead Formula 8 40 Factory as a whole 41 42 Department B $ 1,230,000 117,000 22.000 Department B Formula 2 Formula 4 Formula 5 Formula 6 Department B $ 1,230,000 Formula 9 Formula 10 Formula 11 End of