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Question 2: Job Costing (53 MARKS] Allbright Ltd manufactures wooden furniture. It uses a job costing system that applies factory overhead on the basis of

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Question 2: Job Costing (53 MARKS] Allbright Ltd manufactures wooden furniture. It uses a job costing system that applies factory overhead on the basis of direct labour hours. Budgeted factory overhead for the year 2020 was $1,235,475, and management budgeted 86 700 direct labour hours. Allbright Ltd had no direct materials, indirect materials, work-in-process, or finished goods inventory at the beginning of February 2020. The following transactions were recorded during Fe 1. Purchased 5 000 square meters of oak on account at $25 per square meter. 2. Purchased 50 litres of glue on account at $36 per litre indirect material). 3. Requisitioned 3 500 square meters of oak and 30.5 litres of glue for production. 4. Incurred and paid payroll costs of $187,900. Of this amount, $46,000 were indirect labour costs; direct labour personnel earned $22 per hour. Paid factory utility bill, $15,230 in cash. 6. February's insurance cost for the manufacturing property and equipment was $3,500. The premium had been paid in January. 7. Recorded $8,200 depreciation on manufacturing equipment for February. 8. Recorded $2,400 depreciation on an administrative asset for February. 9. Paid advertising expenses in cash, $5,500. 10. Incurred and paid other factory overhead costs, $13,500. 11. Incurred miscellaneous selling and administrative expenses, $13,250. 12. Applied factory overhead to production on the basis of direct labour hours. 13. Completed goods costing $146,000 manufactured during the month. 14. Sales on account in February were $132,000. The cost of goods sold was $112,000. Required: Keep all calculations to 2 decimal places. i. Calculate the firm's predetermined factory overhead rate for the year. (1 Mark) ii. Prepare journal entries to record the February events. Number your entries 1 to 14. (25 marks) iii. Calculate the amount of overapplied or underapplied overhead to be closed to the Cost of Goods Sold account on 29 February 2020. (3 marks) iv. Prepare a schedule of costs of goods manufactured for February 2020. (11 marks) v. Prepare a schedule of costs of goods sold for February 2020. (6 marks) vi. Prepare the income statement for February 2020. Ignore income tax. (7 marks) Question 2: Job Costing (53 MARKS] Allbright Ltd manufactures wooden furniture. It uses a job costing system that applies factory overhead on the basis of direct labour hours. Budgeted factory overhead for the year 2020 was $1,235,475, and management budgeted 86 700 direct labour hours. Allbright Ltd had no direct materials, indirect materials, work-in-process, or finished goods inventory at the beginning of February 2020. The following transactions were recorded during Fe 1. Purchased 5 000 square meters of oak on account at $25 per square meter. 2. Purchased 50 litres of glue on account at $36 per litre indirect material). 3. Requisitioned 3 500 square meters of oak and 30.5 litres of glue for production. 4. Incurred and paid payroll costs of $187,900. Of this amount, $46,000 were indirect labour costs; direct labour personnel earned $22 per hour. Paid factory utility bill, $15,230 in cash. 6. February's insurance cost for the manufacturing property and equipment was $3,500. The premium had been paid in January. 7. Recorded $8,200 depreciation on manufacturing equipment for February. 8. Recorded $2,400 depreciation on an administrative asset for February. 9. Paid advertising expenses in cash, $5,500. 10. Incurred and paid other factory overhead costs, $13,500. 11. Incurred miscellaneous selling and administrative expenses, $13,250. 12. Applied factory overhead to production on the basis of direct labour hours. 13. Completed goods costing $146,000 manufactured during the month. 14. Sales on account in February were $132,000. The cost of goods sold was $112,000. Required: Keep all calculations to 2 decimal places. i. Calculate the firm's predetermined factory overhead rate for the year. (1 Mark) ii. Prepare journal entries to record the February events. Number your entries 1 to 14. (25 marks) iii. Calculate the amount of overapplied or underapplied overhead to be closed to the Cost of Goods Sold account on 29 February 2020. (3 marks) iv. Prepare a schedule of costs of goods manufactured for February 2020. (11 marks) v. Prepare a schedule of costs of goods sold for February 2020. (6 marks) vi. Prepare the income statement for February 2020. Ignore income tax. (7 marks)

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