WilsonWilson

Feeders manufactures bird feeders for wild bird specialty stores. In? September,

WilsonWilson

Feeders received an order from Wild? Birds, Inc. for

3636

platform bird feeders. The order from Wild? Birds, Inc. became Job Number 1102 at

WilsonWilson

Feeders. A materials requisition for Job 1102 is presented to the right. In addition to the materials? requisition, the labour time records? (partial) for the week that these feeders were made are presented. Other products were also being produced during that? week, so not all of the labour belongs to Job 1102.??

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?(Click the icon to view the materials? requisition.)

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?(Click the icon to view the labour time? records.)

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?(Click the icon to view the job cost? record.)Requirements

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Requirement 1. Calculate the total for the Materials Requisition form. In Requirement 3 you will post the information? (cost and requisition? number) from the Materials Requisition form to the Job Cost Record in the appropriate boxes. Begin by completing the materials requisition form.

Materials Requisition
Number: #1250
Date: 9/14
Job: 1102
Part number	Description	Quantity	Unit Cost	Amount
WOCD06	Rough-hewn cedar planks	44	$4.00
SSF0304	Stainless steel fasteners	86	$1.00
AS222	Reinforced aluminum screens	28	$2.00
	Total

Requirement 2. Complete the labour time records for each of the employees. In Requirement 3 you will post the information relevant to Job? #1102 to the Job Cost Record for Job? #1102. Begin with employee Greg Henderson.

Labour Time Record
Employee:	Greg Henderson				Week:	9/14-9/20
Hourly wage rate:		$10			Record #:	912
Date	Job number		Start Time	End Time	Hours	Cost
9/14	1102		9:00	2:00
9/14	1103		2:00	5:00
9/15 etc.

Now complete the labour time records for employee Andrew Peck.

Labour Time Record
Employee:	Andrew Peck				Week:	9/14-9/20
Hourly wage rate:		$6			Record #:	913
Date	Job number		Start Time	End Time	Hours	Cost
9/14	1101		8:00	12:00
9/14	1102		12:00	4:00
9/15	1103		8:00	10:00
9/15 etc.

Requirement 3. Manufacturing overhead has already been added to the Job Cost Record. Post the direct material information? (cost and requisition? number) from the Materials Requisition form and direct labour information relevant to Job? #1102 to the Job Cost Record for Job? #1102. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of

3636

feeders? (units). ?(Round the cost per unit to the nearest? cent.)

Job Cost Record
Job Number: 1102
Customer: Wild Birds, Inc.
Job description: 36 Model 3F (platform bird feeders)
Date Started: Sep 14		Date Completed:
Manufacturing Cost Information:			Cost Summary
Direct Materials
Req. # :
Direct Labour
No. #
No. #
Manufacturing Overhead
	9 hours x $4 per direct labour hour		$36
Total Job Cost
Number of units
Cost per Unit

Choose from any list or enter any number in the input fields and then continue to the next question.