PT 1 & 2

Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,257,300 12,600 DLH 6,600 MH Finishing $ 660,000 20,600 DLH 16,600 MH Required: What is the company's assembly department overhead rate using direct labor hours? The departmental overhead rate for Assembly Smythe Co. makes furniture. The following data are taken from its production plans for the year. Direct labor costs Hazardous waste disposal costs $5,890,000 620,000 Expected production Direct labor hours required Hazardous waste disposed Chairs 205,000 units 258,000 DLH 500 pounds Tables 16,000 units 16,200 DLH 1,000 pounds Required: 1. Determine the hazardous waste disposal cost per unit for chairs and for tables if costs are assigned using a single plantwide overhead rate based on direct labor hours. Direct labor costs 0 Product Activity Driver Units Produced OH Cost per unit OH $ per direct Total Overhead Cost labor hour S 0.00 s S 0.00 S 0 Chairs Tables 0 0 0 2. Determine hazardous waste disposal costs per unit for chairs and for tables if costs are assigned based on the number of pounds disposed of. 0 Product Activity Driver Units Produced OH S per pound Total Overhead Cost S 0.00 $ S 0.00 $ OH Cost per unit 0 Chairs 0 Tables 0 0