The following budgeted information of Rylai Crestfall Company for the year 2019 is given below: Budgeted FOH distribution of service costs Direct labor hours Machine hours Number of employees Area occupied Additional information: Service Departments Producing Departments 51 before 300,000 52 150,000 P1 1,500,000 P2 750,000 6,000 33,250 45,400 5,000 13 4,200 sq 1,500 sq ft 8 25 150 30,0000 50,000 ft sq ft sq ft a) the company computes predetermined overhead rates based on machine hours in P1 and based on direct labor hours in P2, after distributing services costs using direct method. b) 51 costs are distributed based on area occupied and S2 costs are based on number of employees. Determine the predetermined overhead rates for P1 and P2 and the total production costs of Job MM. The following cost data are available for Ogre Magi Company for its first month of operation: Direct materials Direct labor at P20/hr 30,000 9,000 45,000 18,000 28,000 19,000 Overhead is applied at the rate of P16 per direct labor hour. Jobs No. 101 and 102 were completed. Job No. 101 was sold; Job No. 103 remained incomplete at the end of the month. Ogre Magi Company incurred the following costs during the month: Direct Material purchases Direct and indirect labor costs Factory overhead excluding indirect labor and indirect materials Indirect materials 150,000 48,000 32,000 2,0000 ACCOUNTING FOR OVERHEAD Magina Company employs a job order costing system to account for its production that passes through three departments. Three jobs ordered by valued client were started in July. The following data related to the three jobs are as follows: Production Labor Cost Driver Rates Department Direct Rate Process 1 45/hr Process 2 40/hr 150% of direct material cost 25 per machine hour Process 3 35/hr Job Alpha 200% of direct labor costs Job Beta Job Charlie Materials Process 1 200,000 130,000 290,000 Process 2 15,000 25,000 70,000 Process 3 Labor Hours 0 0 0 Process 1 2,500 2,000 1,500 Process 2 1,000 1,250 Process 3 7,500 9,000 1,750 12,5000 Machine Hours: Process 1 0 0 0 Process 2 6,000 7,500 13,500 Process 3 750 1,500 1,000 Jobs Alpha and Beta were completed during July. Determine the total costs charged to work in process by jobs. Enchantress Manufacturing Company has four departments. Two producing departments Assembly and Finishing, and two service departments - Cafeteria and Maintenance. The overhead cost of Cafeteria is allocated based on number of employees while the overhead cost of Maintenance is allocated based on estimated factory overhead. Assembly department used direct labor hours and finishing department used machine hours as bases in computing for pre-determined overhead rates. Producing Departments Service Departments Cafeteria Maintena nce Estimated Department Overhead 250,000 150,000 Assembl Finishi y ng 100,000 60,00 0