You have been placed as the head of the civil department at the City of Kamloops. Throughout the year you have been working on a few brand new projects, as outlined below. You have the following budget figures of the costs that are expected to occur throughout the year. Make sure to show your work and include all relevant workings within the applicable space to answer the question.

a) Determine the PDOR rate(s) using the traditional method on Labour Hours
b) Determine how much overhead has been applied to Cinema using the traditional method on Labour Hours
c) Determine how much overhead has been applied to Schools using the traditional method on Labour Hours
d) Determine how much overhead has been applied to Residential complexes using the traditional method on Labour Hours
e) Provide the JE to true up overhead, if required.
f) Determine the PDOR rate(s) using ABC.
g) Determine how much overhead has been applied to Cinema using ABC.
h) Determine how much overhead has been applied to Schools using ABC.
i) Determine how much overhead has been applied to Residential complexes using ABC..
j) Provide the JE to true up overhead, if required.
k) Provide the total value of the Residential Complexes and any JEs required using ABC to complete it.
l) Provide the remaining value of WIP and any JEs required using ABC.
m) Would you recommend the ABC or the traditional method? Why?

Overhead Estimate using Labour Hours	650,000
Overhead Estimate using Direct Materials	30,000
Estimated Labour Costs	1,400,000
	Schools	Residential Complexes	Cinema
Estimated Hours	3,000	55,000	600,000
Estimated Labour	800000	600000	30000
Estimated Building	6	8	3
Actual Hours	500000	30000	25000
Actual Materials	650000	600500	300000
Actual Overhead	700000	900000	25000
Actual Building	5	18	1