NAMA : FAHMI NUR ALFIYAN

NIM : MAT81766
MATKUL : COST AND MANAGEMENT ACCOUNTING
KELAS : A
BE4.31
Estimated
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 0 90.000

Actual Data
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 0 7.400

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 departement's overhead been overapplied? Underapplied?

1
Predetermined Overhead Rates for the Firing Departments
Predetermined Overhead Rate = Estimated Annual Overhead / Estimated Annual Activity Level
Predetermined Overhead Rate = $ 405.000 / 90.000 hours
Predetermined Overhead Rate = $ 4,5 per hours

Predetermined Overhead Rates for the Polishing Departments

Predetermined Overhead Rate = Estimated Annual Overhead / Estimated Annual Activity Level
Predetermined Overhead Rate = $ 110.000 / 100.000 hours
Predetermined Overhead Rate = $ 1,1 / hours

2
Overhead Applied for the Firing Departments
Overhead Applied = Predetermined Overhead Rate x Actual Activity Level
Overhead Applied = $ 4,5 x 7.400
Overhead Applied = $ 33.300

Overhead Rates for the Polishing Departments

Overhead Applied = Predetermined Overhead Rate x Actual Activity Level
Overhead Applied = $ 1,1 x 8.600
Overhead Applied = $ 9.460

3
Overhead Variance for the Firing Departments
Overhead Variance = Actual Overhead - Applied Overhead
Overhead Variance = $ 34.000 - $ 33.300
Overhead Variance = $ 700 Underapplied

Overhead Variance for the Polishing Depatments

Overhead Variance = $ 9.370 - $ 9.460

Overhead Variance = $ 90 (Overappliead)
 E4.43
Data on August cost for all jobs are as follows:

Job 93 Job 94 Job 95 Job 96

Direct Materials 950 4.500 3.300 1.300
Direct Labor Cost 2.160 5.400 2.610 900

During August, Job 95 and 96 were started. Job 93 was completed on August 17,
and the client was billed at cost plus 40%. All other jobs remained in process.

1 Calculate the number of direct labor hours that were worked on each job August.
2 Calculate the overhead applied to each job during the month of August.
3 Prepare job-order cost sheet job as the end of August.
4 Calculate the balance in Work in Process on August 31.
5 What is the price of Job 93?
6 Conceptual Connection.

1
Number of Direct Labor Hours = Direct Labor Cost / Direct Labor Wages Average $ 18 per hour.

Job 93 = $ 2.160 / $ 18
Job 93 = 120 hours

Job 94 = $ 5.400 / $ 18
Job 94 = 300 hours

Job 95 = $ 2.610 / $ 18
Job 95 = 145 hours

Job 96 = $ 900 / $ 18
Job 96 = 50 hours

2
Overhead Applied = Direct Labor Hours x Applied Overhead

Job 93 = 120 hours x $ 8 per DLH

Job 93 = $ 960

Job 94 = 300 hours x $ 8 per DLH

Job 94 = $ 2.400

Job 95 = 145 hours x $ 8 per DLH

Job 95 = $ 1.160

Job 96 = 50 hours x $ 8 per DLH

Job 96 = $ 400

3
Job 93 Job 94 Job 95 Job 96
Beginning Balance, August 1 8.750 7.300 0 0
Direct Materials 950 4.500 3.300 1.300
Direct Labor 2.160 5.400 2.610 900
Applied Overhead 960 2.400 1.160 400
Total July 31 12.820 19.600 7.070 2.600
E4.43

4
Ending Balance in Work in Process = Job 94 + Job 95 + 96
Ending Balance in Work in Process = $ 19.600 + $ 7.070 + $ 2.600
Ending Balance in Work in Process = $ 29.270

5
Cost of Goods Sold 12.820
Profit Margin (40%) 5.128
Price 17.948

6
Biaya buldoser hanya diterapkan pada pekerjaan besar dengan cara
memisahkan antara Smaller Bobcat Tractor dan Buldoser melalui
departemen yang berbeda. Misalnya Smaller Bobcat Tractor hanya
digunakan dan dicatat untuk departemen dengan jobs yang kecil
sementara Buldoser hanya pada departemen dengan jobs yang besar.
Sehingga dalam penentuan Departemental Overhead Rates akan
memberikan informasi yang lebih akurat.