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$6-47.$ Account Analysis, Two$-$Stage Allocation, and Product Costing

Figer Furnishings's CFO believes that a two$-$stage cost allocation system would give managers better cost information. She asks the company's cost accountant to analyze the accounts and assign overhead costs to two pools: overhead related to direct labor cost and overhead related to machine$-$hours.

The analysis of overhead accounts by the cost accountant follows:

All other information is the same as in Exercise $6-34,$

Required

a$.$ Draw the cost flow diagram that illustrates the two$-$stage cost allocation of overhead for Tiger Furnishings using the results of the cost accountant's analysis of accounts.

b$.$ Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine$-$hours to allocate overhead to the products.

a$)$ Draw a diagram similar to page $251$ Exbibit $6\mathrm{.}3$

b$)$ You will use the dollars in The ehart above to

c$)$ You must use the TyTal machine hours and Than the Trial DL cost dollars both from Hmwk #G$.$

d$)$ Once you calculated The Two items in r$)$ you Will multiply Tham by The different amount per Basic to sat Basic's o$/$t and the difforent amount