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Labor and Overhead Exercise
Labor and Overhead Exercise
The time records for the week show the following information:
Name Card No. Mon Tue Wed Thu Fri Sat Rate
LLL 101 8 8 10 10 8 4 P80
AAA 102 8 8 10 9 8 P60
BBB 103 8 8 10 10 8 P55
OOO 104 8 9 8 10 10 4 P55
RRR 105 10 8 10 10 9 4 P60
An analysis of the job time ticket for the week indicated the following:
Card No. Job No. Mon Tue Wed Thu Fri Sat
101 -----------------------Supervision-----------------------------
102 1 8 4 6 3 -
2 - 3 4 2 2
3 - - - 4 6
103 1 6 6 4 4 2
3 2 - 5 6 4
104 2 5 5 3 2 -
3 2 4 3 7 8 4
105 1 8 6 6 4 -
2 - 2 3 4 8 4
From the forgoing information compute the following:
a. Regular Pay
b. Overtime Premium
c. Total Deduction
d. Net Pay
e. Direct labor cost charged to each Job
f. Indirect Labor cost charged to FOH-C
Canelli Products Co. presents the following data related to June production:
Perry Company has two service departments, Maintenance and Human Resources, and two production departments,
Machining and Assembly. The following data have been estimated for next year’s operations:
Department: Direct Square Machine Labor
Charges Footage Hours Hours
Human Resources P135,000 1,000 -- --
Maintenance 100,000 -- -- 5,000
Machining 275,000 2,000 25,000 20,000
Assembly 225,000 3,000 1,000 25,000