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Chapter 9
Chapter 9
CHAPTER 9
1. c 6. b 11. b
2. b 7. b 12, d
3. a 8. c 13. b
4. a 9. b 14. b
5. a 10. d 15. a
1. (a)
2. (d)
3. (d)
4. (a)
5. (c)
6. (b)
7. (a)
8. (b)
9. (d)
10. (b)
11. (b)
12. (d)
Solutions to Problems
Problem 9-1
Problem 9-2
Problem 9-3
Problem 9-5
Problem 9-6
Entry No. 3: If cost of spoiled units is unrecoverable. This is an abnormal loss charged
immediately to operations.
Entry No. 4: If spoilage is traceable to a particular job and the loss is recoverable from the
customer or from the insurance company.
Problem 9-7
6
Problem 9-8
7
Problem 9-9
1. Factory overhead control 1,200
Work in process inventory 1,200
To record cost destroyed units.
7. Same.
8
Problem 9-10
Problem 9-11
Problem 9-12
Problem 9—13
Problem 9-14
b. The rework cost is debited to the manufacturing overhead control account since the
company uses a predetermined rate to apply overhead. The entry is: