TIGER FURNISHINGS Analysis of Overhead Accounts 00 Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Overhead Cost Pool Estimate Assignment 1,800 Machine-hour related 5,000 Direct labor cost related 10,600 Direct labor cost related 25,800 Direct labor cost related 32,100 Machine-hour related 14,400 Machine-hour related 85,300 Direct labor cost related 8 TIGER FURNISHINGS Requirement b. Data from Exercise 39: Dominator Units produced Machine hours Direct labor hours Basic 1,000 4,500 3,000 250 2,500 Total 1.250 7,000 5,000 2,000 Direct materials Direct labor 10,000 64,500 $ 3,750 $ 35,500 13,750 100.000 Computation of overhead costs by overhead cost pools: Mach. Hour Related Direct Labor Cost Related Total Manufacturing Overhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rate per machine hour Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate Computation of product costs: Basic Dominator Total Direct material Direct labor Overhead Related Cost Related Total Uverhead Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rate per machine hour Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate Computation of product costs: Dominator Total Direct material Direct labor Overhead: Machine related Labor related Total overhead Total Cost Units produced Unit Cost