ts fe 5 2 LAOY LORENA c. dasms- 13 Chay : Pree 6 System Design : Job order Costing PXrRcist 3 Chppying overhead with various \aee) Required. \) Predetermined overhead rote iw each company Predeterwined Of vate = Ectimated factory overnead for the poriod Estimated actwity oF the A\locarion loose Company X + DIREC LABOR Hour’ = 492,000 0,000 = 7-4 per direct \oloor_Inpurs pl well a Compow 7 * MROMINE HOURS > 270,000 ki lnree 40,000 ean machine hoor >) —————— Company 2 * Raw MATERIALS Cost 240.000 = loo— 2. Company x Joo 237 Sob 248 = Joo 93 = Tht Dired Lobyov Hour 9,200 30,000 1,000 5,000 Multipy: Pedetermine Ottote 1 14 14 32 tow, 2\G 000 61,200 417, 608 Vndevappied Gnemppied) of = 420,000 - 417, bob 2,400 ~ underappied D. wuners CHOVCE Sa ies) K \s. © ba, 4 8 yw © oa A nA 4D we © w P 5D 2 B a © @ A ae? . A 1.9 4. B x. Sol'n 17. Budgeted marvracturirg oF wate - budgeted manufactving Of budgeted alocation vase = P28.000 5000 =F 4.60 Per_hour& Pidgered Manufacturing orate = \adgetel mawenctwring 0H budgeted allocation loas € =P 2b ;000 2500 prciueon =—— ie d; , Department 4 Department 2 ct Mateviol Kwed \3, 000 5400 Dive Manofacking Labor y1 000 21,400 Factory Overhead 2,300 [56D aed Loe Depo t 28, 300 DI. WOK in Process 99,000 gh y 12500 = 695 Finicned Goods 40 000 lo 7 X (2500 5 |256 (ost OF Goudcoid 40000. 85. IAF = Jobs 400/000 Ny FROpIEMG Required J. Sournal ewries a. Raw-Materials Inventory 210; 000 Arecounits Pay abole 210 06D b. Nork Wn Frovecc \aventory 11g ,000 Manufacturing Overhead conte] — \2 ,000 Raw material \nventory 190,000