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under med Chal M . Ch Regard www thing the informace pour Gan. had to production the machine how malah Heid What the premiere 1. What the het hy What the unit As thats alaralaru 1. Planwide Rates Nabon Company produces two postidele and the yat Nonton Maledwhal SO speed try in dienst liber) Actualtivity in de liber bem 5.000 Actual head Delme Ultiprotund to Print 540.000 SMO labore 5.000 6200 Refund Galite aprenemine veel te bele din libero 2. What is the applied 1. What the descripplied head 4 estate in condit 2. Departmental Rates Tweet the Fabrication Army 2. De ht 2. Oddelede by Ci Gandars Associates produces carburetors for small engines and uses a normal costing system. The following data are available for 2006: Budgeted: Overhead $4,500,000 Machine hours 187.500 Direct labor hours 600,000 Actual: Units produced 750,000 Overhead $4,466,250 Prime costs $6,750,000 Machine hours 187,875 Direct labor hours 585,000 Overhead is applied on the basis of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Was overhead overapplied or underapplied, and by how much? 4. What is the unit cost for the year? Using the information from Exercise 4-3, suppose Gandars Associates applies over head to production on the basis of machine hours instead of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Is overhead overapplied or underapplied, and by how much? 4. What is the unit cost? 5. How can Gandars Associates decide whether to use direct labor hours or machine hours as the basis for applying overhead? 1. Plantwide Rates Nabors Company produces two types of stereo units: deluxe and regular . For the most recent year, Nabors reports the following data: Budgeted overhead $180,000 Expected activity (in direct labor hours) 50,000 Actual activity (in direct labor hours) 51,000 Actual overhead $200,000 Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Direct labor hours 5,000 46,000 Required 1. Calculate a predetermined overhead rate based on direct labor hours. 2. What is the applied overhead? 3. What is the under-or overapplied overhead? 4. Calculate the unit cost of each stereo unit. 2. Departmental Rates Nabors Company gathers the following departmental data for a second year. Two types of stereo units are produced: deluxe and regular. Fabrication Assembly Budgeted overhead $120,000 $60,000 Expected and actual usage (direct labor hours): Deluxe 3,000 2,000 Regular 3,000 43.000 6,000 45.000 Fabrication Assembly Expected and actual usage (machine hours): Deluxe 2,000 5,000 Regular 18,000 5,000 20,000 10,000 In addition to the departmental data, the following information is provided: Deluxe Regular Units produced 5.000 50,000 Prime costs $40,000 $300,000 Required 1. Calculate departmental overhead rates, using machine hours for fabrication and direct labor hours for assembly 2. Calculate the applied overhead by department. 3. Calculate the applied overhead by product 4. Calculate unit costs. Gandars Associates produces carburetors for small engines and uses a normal costing system. The following data are available for 2006: Budgeted: Overhead $4,500,000 Machine hours 187,500 Direct labor hours 600,000 Actual: Units produced 750,000 Overhead $4,466,250 Prime costs $6,750,000 Machine hours 187.875 Direct labor hours 585,000 Overhead is applied on the basis of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Was overhead overapplied or underapplied, and by how much? 4. What is the unit cost for the year? Using the information from Exercise 4-3, suppose Gandars Associates applies over head to production on the basis of machine hours instead of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Is overhead overapplied or underapplied, and by how much? 4. What is the unit cost? 5. How can Gandars Associates decide whether to use direct labor hours or machine hours as the basis for applying overhead? 1. Plantwide Rates Nabors Company produces two types of stereo units: deluxe and regular. For the most recent year, Nabors reports the following data: Budgeted overhead $180,000 Expected activity (in direct labor hours) 50,000 Actual activity (in direct labor hours) 51,000 Actual overhead $200,000 Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Direct labor hours 5,000 46,000 Required 1. Calculate a predetermined overhead rate based on direct labor hours. 2. What is the applied overhead? 3. What is the under- or overapplied overhead? 4. Calculate the unit cost of each stereo unit. 2. Departmental Rates Nabors Company gathers the following departmental data for a second year. Two types of stereo units are produced: deluxe and regular. Fabrication Assembly Budgeted overhead ... $120,000 $60,000 Expected and actual usage (direct labor hours): Deluxe 3,000 2,000 Regular 3,000 43,000 6,000 45,000 Fabrication Assembly Expected and actual usage (machine hours): Deluxe 2,000 5,000 Regular 18,000 5,000 20,000 10,000 In addition to the departmental data, the following information is provided: Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Required 1. Calculate departmental overhead rates, using machine hours for fabrication and direct labor hours for assembly. 2. Calculate the applied overhead by department. 3. Calculate the applied overhead by product. 4. Calculate unit costs. under med Chal M . Ch Regard www thing the informace pour Gan. had to production the machine how malah Heid What the premiere 1. What the het hy What the unit As thats alaralaru 1. Planwide Rates Nabon Company produces two postidele and the yat Nonton Maledwhal SO speed try in dienst liber) Actualtivity in de liber bem 5.000 Actual head Delme Ultiprotund to Print 540.000 SMO labore 5.000 6200 Refund Galite aprenemine veel te bele din libero 2. What is the applied 1. What the descripplied head 4 estate in condit 2. Departmental Rates Tweet the Fabrication Army 2. De ht 2. Oddelede by Ci Gandars Associates produces carburetors for small engines and uses a normal costing system. The following data are available for 2006: Budgeted: Overhead $4,500,000 Machine hours 187.500 Direct labor hours 600,000 Actual: Units produced 750,000 Overhead $4,466,250 Prime costs $6,750,000 Machine hours 187,875 Direct labor hours 585,000 Overhead is applied on the basis of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Was overhead overapplied or underapplied, and by how much? 4. What is the unit cost for the year? Using the information from Exercise 4-3, suppose Gandars Associates applies over head to production on the basis of machine hours instead of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Is overhead overapplied or underapplied, and by how much? 4. What is the unit cost? 5. How can Gandars Associates decide whether to use direct labor hours or machine hours as the basis for applying overhead? 1. Plantwide Rates Nabors Company produces two types of stereo units: deluxe and regular . For the most recent year, Nabors reports the following data: Budgeted overhead $180,000 Expected activity (in direct labor hours) 50,000 Actual activity (in direct labor hours) 51,000 Actual overhead $200,000 Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Direct labor hours 5,000 46,000 Required 1. Calculate a predetermined overhead rate based on direct labor hours. 2. What is the applied overhead? 3. What is the under-or overapplied overhead? 4. Calculate the unit cost of each stereo unit. 2. Departmental Rates Nabors Company gathers the following departmental data for a second year. Two types of stereo units are produced: deluxe and regular. Fabrication Assembly Budgeted overhead $120,000 $60,000 Expected and actual usage (direct labor hours): Deluxe 3,000 2,000 Regular 3,000 43.000 6,000 45.000 Fabrication Assembly Expected and actual usage (machine hours): Deluxe 2,000 5,000 Regular 18,000 5,000 20,000 10,000 In addition to the departmental data, the following information is provided: Deluxe Regular Units produced 5.000 50,000 Prime costs $40,000 $300,000 Required 1. Calculate departmental overhead rates, using machine hours for fabrication and direct labor hours for assembly 2. Calculate the applied overhead by department. 3. Calculate the applied overhead by product 4. Calculate unit costs. Gandars Associates produces carburetors for small engines and uses a normal costing system. The following data are available for 2006: Budgeted: Overhead $4,500,000 Machine hours 187,500 Direct labor hours 600,000 Actual: Units produced 750,000 Overhead $4,466,250 Prime costs $6,750,000 Machine hours 187.875 Direct labor hours 585,000 Overhead is applied on the basis of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Was overhead overapplied or underapplied, and by how much? 4. What is the unit cost for the year? Using the information from Exercise 4-3, suppose Gandars Associates applies over head to production on the basis of machine hours instead of direct labor hours. Required 1. What is the predetermined overhead rate? 2. What is the applied overhead for 2006? 3. Is overhead overapplied or underapplied, and by how much? 4. What is the unit cost? 5. How can Gandars Associates decide whether to use direct labor hours or machine hours as the basis for applying overhead? 1. Plantwide Rates Nabors Company produces two types of stereo units: deluxe and regular. For the most recent year, Nabors reports the following data: Budgeted overhead $180,000 Expected activity (in direct labor hours) 50,000 Actual activity (in direct labor hours) 51,000 Actual overhead $200,000 Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Direct labor hours 5,000 46,000 Required 1. Calculate a predetermined overhead rate based on direct labor hours. 2. What is the applied overhead? 3. What is the under- or overapplied overhead? 4. Calculate the unit cost of each stereo unit. 2. Departmental Rates Nabors Company gathers the following departmental data for a second year. Two types of stereo units are produced: deluxe and regular. Fabrication Assembly Budgeted overhead ... $120,000 $60,000 Expected and actual usage (direct labor hours): Deluxe 3,000 2,000 Regular 3,000 43,000 6,000 45,000 Fabrication Assembly Expected and actual usage (machine hours): Deluxe 2,000 5,000 Regular 18,000 5,000 20,000 10,000 In addition to the departmental data, the following information is provided: Deluxe Regular Units produced 5,000 50,000 Prime costs $40,000 $300,000 Required 1. Calculate departmental overhead rates, using machine hours for fabrication and direct labor hours for assembly. 2. Calculate the applied overhead by department. 3. Calculate the applied overhead by product. 4. Calculate unit costs