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Профессиональный Документы
Культура Документы
P4/25/MHr.
425,000
250,000 DLHrs/
P 270,000
267,750
P 2,250
473,200
473,200
2. FO Control
Misc. Accounts
470,800
470,800
3. FO Applied
Cost of Goods Sold
FO Control
473,200
2,400
470,800
100,000/473,200
x 2,400 = 507
Work in process
23,200/473,200
x 2,400 = 118
Job 123
DM
300
DL
600
FO
1,080
TOTAL 1,980
Job 124
1,080
940
1,692
3,712
Job 124
940
180%
1,692
Job 125
1,400
180%
2,520
Job 126
5,120
180%
9,216
Job 125
Job 126
TOTAL
720
4,200
6,300
1,400
5,120
8,060
2,520
9,216
14,508
4,640 18,536
28,868
S1___
P 20,000
S2___
P 32,000
( 20,000)
( 32.000)
2. Step method
Direct cost
Allocated cost
S1
S2
Total
Base
FO rate
P1___
P 90,000
P2___
P 60,000
2,000
30,000
P122,000
50,000 MHrs.
P 2.44/MHr
2,000
18,000
P 80,000
20,000 DLHrs
P 4.00/DLHr.
S1____
P 20,000
S2___
P 32,000
( 20,000)
16,000
( 48,000)
3. Algebraic method
Direct cost
Allocated
S1
S2
Total
Base
FO rate
P1___
P 90,000
P2___
P 60,000
S1___
P 20,000
S2____
P 32,000
3.143
28,572
P121,715
50,000 MHrs.
P 2.43/MHr.
3,143
17,143
P80,286
20,000 DLHrs
P 4.0/DLHr.
( 31,429)
11,429
25,143
( 57,143)
S1 -= 20,000 + 20% S2
S2 = 32,000 + 80% S1
S1
=
=
=
=
=
S1 - .16S1
S1
S2
Assembly
P 48,000
Repair___
P 14,000
8,400
4,675
P 61,075
1,250 DLHrs
P48.86/DLHr.
( 14,000)
Cafeteria
P 11,000
( 11.000)
2. Step method
Direct cost
Allocated cost
S1
S2
Total
Base
FO rate
Machinery
P 52,500
4,119
8,455
P 65,074
1,500 DLHrs.
P 43.38/DLHr
Assembly
P 48,000
Repair
P 14,000
Cafeteria
P 11,000
6,176
6,250
P 60,426
1,250 DLHrs
P48.34/DLHr.
( 14,000)
3,705
( 14,705)
3.Algebraic method
Repair
Cafeteria
Machinery
Assembly
Repair = 14,000 + (46.67%Cafeteria)
Cafeteria = 11,000 + 26.47% Repair
Services rendered by
Repair Dept.
Cafeteria Dept.
3,500 - 46.67%
1,800 - 26.47%
2,000 - 29.41%
2,300 - 30.67%
3,000 - 44.12%
1,700 - 22.66%
6.800 100.00%
7,500
100.00%
Repair
Assembly
P 48,000
Repair
P 14,000
Cafeteria
P 11,000
9,632
3,902
P 61,534
1,250 DLHrs
P49.23/DLHr.
( 21,830)
7,830
5,778
( 16,778)
P1___
120,000
P2____
80,000
13,333
6,667
8,333
6,667
141,666
93,334
=
25,000 + 10% of S2
=
10,000 + 25% of S1
5 S1___
25,000
( 26,667)
1,667
=
=
=
=
=
=
=
10,000 + .25(26,667)
16,667
S2___
10,000
6,667
(16,667)
1.
P 78,600
80,000
( 1,400)
2.
P 78,600
P 78,200
80,000
( 1,800)
3.
78,200
400
Fixed
Variable
Total
TotalP 33,840
302400
P336,200
72,000 units
Per unit
P 0.47
(33,840/72,000)
4.20
(72,000 x 4.20)
P 4.67
1.
Actual FO
Less: Applied FO 5,400 units x P 4.67
Underapplied FO
P 15,910
25,218
(P 9.308)
2.
Actual FO
Less: Budget allowed on actual hours
Fixed (33,840/12 months)
Variable ( 5,400 x 4.20)
Spending variance favorable
P 15,910
3.
2,820
22,680
25,500
( P 9,590)
P25,500
25,218
P 282
2.
Total
Less: Variable
(60,000 x 1.50)
(48,000 x 1.50)
Fixed
2.
High
270,000
Low
252,000
90,000
_______
180,000
72,000
180,000
3.
252,000
48,000
= 5.25/ DLHrs.
4.
273,000
283,500
( 10,500)
273,000
180,000
81,000
261,000
12,000
261,000
283,500
( 22,500)
30,500
39,700
( 9,200)
a.
b.
39,700
7,416
973
811
30,500
Problem 12
a)
Direct materials ( 50 x P120)
Direct labor
Factory overhead (100 x P 25)
Total manufacturing cost
No. of units
Cost per unit
Product A
P 6,000
(100 x P120)
6,000
2,500
(300 x P 25)
P 14,500
50
P
290/unit
Product B
P 12,000
18,000
7,500
P 37,500
100
P
375/unit
6.
7.
8.
9.
10.
True
True
True
False
True
11.
12.
13.
14.
15.
21.
22.
23.
24.
25.
26.
b
d
a
b
c
c
False
False
True
True
True
7.
8.
9.
10.
c
a
d
d
17.
18.
19.
20.
b
a
a
a
27.
28.
29.
30.
d
c
d
d