Use the following information for Brief Exercises 4-31 and 4-32: At the beginning of the year, Jonson Company estimated the following:

Firing Department Polishing Department Total Overhead $405,000 $110,000 $515,000 Direct labor hours 28,750 100,000 128,750 Kiln hours 90,000 90,000

Brief Exercise 4-31 Predetermined Departmental Overhead Rates, Applying Overhead to Production Refer to the information for Jonson Company above. Jonson uses departmental overhead rates. In the firing department, overhead is applied on the basis of kiln hours (number of hours spent in the gas-fired kiln). In the polishing department, overhead is applied on the basis of direct labor hours. Actual data for the month of July are as follows:

Firing Department Polishing Department Total Overhead $34,000 $9,370 $43,370 Direct labor hours 2,350 8,600 10,950 Kiln hours 7,400 7,400 Required: 1. Calculate the predetermined overhead rates for the firing and polishing departments. 2. Calculate the overhead applied to production in each department for the month of July. 3. By how much has each departments overhead been overapplied? Underapplied? Brief Exercise 4-32 Convert Departmental Data to Plantwide Data, Plantwide Overhead Rate, Apply Overhead to Production

Refer to the information in Brief Exercise 4-31 for data. Now, assume that Jonson has decided to use a plantwide overhead rate based on direct labor hours.

1. Calculate the predetermined plantwide overhead rate. (Note: Round to the nearest cent.) 2. Calculate the overhead applied to production for the month of July. 3. Calculate the overhead variance for the month of July.

Mowen, Maryanne M.; Hansen, Don R.; Heitger, Dan L.. Managerial Accounting: The Cornerstone of Business Decision-Making (p. 196). Cengage Learning. Kindle Edition.