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  • Exercise 3 5&3 8

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    rasyid_hasan
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    The document contains two manufacturing overhead calculation exercises. The first exercise calculates a predetermined overhead rate of RM 23.40 based on estimated overhead costs and direct labor hours. It then applies this rate to a job with actual direct labor hours of 10,800 to calculate total overhead of RM 252,720. The second exercise calculates an underapplied overhead of RM 5,700 based on actual and applied overhead, which would increase cost of goods sold and decrease gross profit.

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    The document contains two manufacturing overhead calculation exercises. The first exercise calculates a predetermined overhead rate of RM 23.40 based on estimated overhead costs and direct labor hours. It then applies this rate to a job with actual direct labor hours of 10,800 to calculate total overhead of RM 252,720. The second exercise calculates an underapplied overhead of RM 5,700 based on actual and applied overhead, which would increase cost of goods sold and decrease gross profit.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    69 views1 page

    Exercise 3 5&3 8

    Uploaded by

    rasyid_hasan
    The document contains two manufacturing overhead calculation exercises. The first exercise calculates a predetermined overhead rate of RM 23.40 based on estimated overhead costs and direct labor hours. It then applies this rate to a job with actual direct labor hours of 10,800 to calculate total overhead of RM 252,720. The second exercise calculates an underapplied overhead of RM 5,700 based on actual and applied overhead, which would increase cost of goods sold and decrease gross profit.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 1

    EXERCISE 3-5

    Predetermined overhead rate = Estimated total manufacturing overhead cost


    Estimated total amount of the allocation base

    Total overhead applied to a = Predetermined x Actual direct labor-hours


    Particular job overhead rate charged to the job

    *Predetermined overhead rate = RM 23.40


    *Actual total man. Overhead costs = RM 249,000

    *Total direct labor-hours = 10,800

    Total Overhead applied to a = 23.40 x 10,800


    particular job

    = RM 252,720

    EXERCISE 3-8 (A)

    Estimated to manufacturing overhead = RM 218,400


    Actual total manufacturing overhead = RM215,000

    POR = RM 18.20 x 11,500


    = RM 209,300

    = 215,000 – 209,300
    = RM 5,700

    RM 5,700 is Underapplied

    EXERCISE 3-8 (B)

    RM 5700 adalah Underapllied,maka ini akan meningkatkan jumlah kos barang dijual
    dan akan menurunkan jumlah untung kasar.

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