TIGER FURNISHINGS Analysis of Overhead Accounts Overhead Cost Pool Assignment Estimate Manufacturing Overhead $ Machine-hour related 1,800 Utilities Direct labor cost related 5,000 Supplies Direct labor cost related Training Supervision Machine depreciation 10,600 10 Direct labor cost related 25,800 11 32,100 Machine-hour related 12 14,400 Machine-hour related Plant depreciation 13 Direct labor cost related 85,300 Miscellaneous 14 15 TIGER FURNISHINGS Requirement b. Data from Exercise 39: 10 11 12 Basic Dominator Total Units produced Machine hours Direct labor hours 1,000 4,500 3,000 250 2,500 2,000 1,250 7,000 5,000 13 14 15 Direct materials Direct labor 10,000 $ 64,500 3,750 $ 35,500 13,750 100,000 16 17 18 Computation of overhead costs by overhead cost pools: 19 20 Manufacturing Overhead Mach. Hour Direct Labor 21 Related Cost Related Total 22 Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs 23 24 25 27 28 29 30 31 32 33 34 35 Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rate per machine hour 36 37 38 Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs 40 Direct labor cost rate 41 42 Computation of product costs: 43 Basic Dominator Total 44 45 46 Direct material Direct labor Overhead N222N333.3 m.m.m.m.m.m Related head Cost Related Total 22 23 Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total 24 25 26 27 28 29 30 Total Costs 31 Computation of machine hour pool rate: Total estimate of overhead 33 34 35 Estimate of machine hours Burden rate per machine hour 36 37 Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate 38 39 40 41 42 Computation of product costs: 43 44 Basic Dominator Total Direct material Direct labor 45 46 Overhead: Machine related Labor related Total overhead Total Cost 47 48 49 50 51 Units produced Unit Cost 53 54 55 m m mm m mm Ln un un