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Manufacturing Overhead Distribution Worksheet

The following are selected operating data for the production and service departments of Bluestone Company for 2016.

			Departments
	Service			Production
	1	2		1	2
Overhead costs (identified by department)
Indirect material	$96,800	$164,400		$50,880	$1,032,000
Indirect labor	$194,400	$288,000		$65,168	$2,878,000
Square feet of building floor space used	9,600	14,400		24,000	48,000
Assessed value of equipment used	$42,000	$126,000		$252,000	$420,000
Cubic yards of factory space used				176,000	264,000
Machine hours				102,400	409,600
Direct labor				$40,000	$800,000

Building depreciation of $192,000 is allocated on the basis of square feet of floor space. Personal property taxes of $72,000 are allocated on the basis of assessed values of equipment used. Costs for service departments 1 and 2 are allocated to production departments on the basis of cubic yards of factory space and machine hours, respectively.

Required

a. Prepare a 2016 overhead distribution worksheet for Bluestone Company similar to the one prepared for Exhibit 3-15.

Use negative signs with answers, when appropriate. Under the Allocation Basis column, select the basis used to calculate each allocation.

Bluestone Company Overhead Distribution Worsksheet For the Year Ended December 31, 2016
	Service Dept. 1 Dept. 2		Production Dept. 1 Dept. 2		Allocation Basis
Directly identifiable with departments:
Indirect material	Answer	Answer	Answer	Answer
Indirect labor	Answer	Answer	Answer	Answer
Allocated to departments:
Building depreciation	Answer	Answer	Answer	Answer	AnswerAssessed value of equipmentCubic yards of factory spaceFloor spaceMachine hours used
Personal property taxes	Answer	Answer	Answer	Answer	AnswerAssessed value of equipmentCubic yards of factory spaceFloor spaceMachine hours used
Total overhead	Answer	Answer	Answer	Answer
Allocation of service departments:
Dept. 1	Answer	Answer	Answer	Answer	AnswerAssessed value of equipmentCubic yards of factory spaceFloor spaceMachine hours used
Dept. 2	Answer	Answer	Answer	Answer	AnswerAssessed value of equipmentCubic yards of factory spaceFloor spaceMachine hours used
Total allocated overhead	Answer	Answer	Answer	Answer

b. Compute the manufacturing overhead rates for production departments 1 and 2 using machine hours and direct labor costs, respectively, for allocation bases.

Round answers to two decimal places, when applicable.

Production Dept. 1	Answer
Production Dept. 2	Answer