Manufacturing Overhead Account Cost Behavior Department This Year

Equipment depreciation Fixed Dept A: Fabricating $ 98,000.00

Equipment depreciation Fixed Dept B: Machining $ 112,000.00
Equipment depreciation Fixed Dept C: Assembly $ 25,200.00
Indirect labor Fixed Dept A: Fabricating $ 70,000.00
Indirect labor Fixed Dept B: Machining $ 80,000.00
Indirect labor Fixed Dept C: Assembly $ 18,000.00
Liability insurance Fixed Dept A: Fabricating $ 3,500.00
Liability insurance Fixed Dept B: Machining $ 4,000.00
Liability insurance Fixed Dept C: Assembly $ 900.00
Other salaries Fixed Dept A: Fabricating $ 70,000.00
Other salaries Fixed Dept B: Machining $ 80,000.00
Other salaries Fixed Dept C: Assembly $ 18,000.00
Medical insurance: Inirect Labor / Other Salaries Fixed Dept A: Fabricating $ 2,600.00
Medical insurance: Inirect Labor / Other Salaries Fixed Dept B: Machining $ 2,800.00
Medical insurance: Inirect Labor / Other Salaries Fixed Dept C: Assembly $ 700.00
Payroll taxes: Indirect Labor / Other Salaries Fixed Dept A: Fabricating $ 12,000.00
Payroll taxes: Indirect Labor / Other Salaries Fixed Dept B: Machining $ 14,000.00
Payroll taxes: Indirect Labor / Other Salaries Fixed Dept C: Assembly $ 4,000.00
Production suprvision Fixed Dept A: Fabricating $ 24,500.00
Production suprvision Fixed Dept B: Machining $ 28,000.00
Production suprvision Fixed Dept C: Assembly $ 6,300.00
Property insurance Fixed Dept A: Fabricating $ 3,500.00
Property insurance Fixed Dept B: Machining $ 4,000.00
Property insurance Fixed Dept C: Assembly $ 900.00
Property taxes Fixed Dept A: Fabricating $ 3,500.00
Property taxes Fixed Dept B: Machining $ 4,000.00
Property taxes Fixed Dept C: Assembly $ 900.00
Workers' compensation insurance Fixed Dept A: Fabricating $ 3,500.00
Workers' compensation insurance Fixed Dept B: Machining $ 4,000.00
Workers' compensation insurance Fixed Dept C: Assembly $ 900.00
Indirect materials Variable Dept A: Fabricating $ 17,500.00
Indirect materials Variable Dept B: Machining $ 20,000.00
Indirect materials Variable Dept C: Assembly $ 4,500.00
Medical insurance: Direct Labor Variable Dept A: Fabricating $ 4,400.00
Medical insurance: Direct Labor Variable Dept B: Machining $ 5,100.00
Medical insurance: Direct Labor Variable Dept C: Assembly $ 1,200.00
Payroll taxes: Direct Labor Variable Dept A: Fabricating $ 22,000.00
Payroll taxes: Direct Labor Variable Dept B: Machining $ 26,000.00
Payroll taxes: Direct Labor Variable Dept C: Assembly $ 6,000.00
Utilities Variable Dept A: Fabricating $ 14,000.00
Utilities Variable Dept B: Machining $ 16,000.00
Utilities Variable Dept C: Assembly $ 3,600.00
$ 840,000.00
Direct Labor Account Cost Behavior Department This Year
Direct Labor Variable Dept A: Fabricating $ 200,000.00
Direct Labor Variable Dept B: Machining $ 100,000.00
Direct Labor Variable Dept C: Assembly $ 300,000.00
$ 600,000.00
Last Year
$ 93,333.33
$ 106,666.67
$ 24,000.00
$ 66,666.67
$ 76,190.48
$ 17,142.86
$ 3,333.33
$ 3,809.52
$ 857.14
$ 66,666.67
$ 76,190.48
$ 17,142.86
$ 2,476.19
$ 2,666.67
$ 666.67
$ 11,428.57
$ 13,333.33
$ 3,809.52
$ 23,333.33
$ 26,666.67
$ 6,000.00
$ 3,333.33
$ 3,809.52
$ 857.14
$ 3,333.33
$ 3,809.52
$ 857.14
$ 3,333.33
$ 3,809.52
$ 857.14
$ 15,909.09
$ 18,181.82
$ 4,090.91
$ 4,000.00
$ 4,636.36
$ 1,090.91
$ 20,000.00
$ 23,636.36
$ 5,454.55
$ 12,727.27
$ 14,545.45
$ 3,272.73
$ 793,926.41
Last Year
$ 181,818.18
$ 90,909.09
$ 272,727.27
$ 545,454.55
Group 15: Sadie Schwartz, Lily Short, Aashna Chakraborty
Manufacturing Overhead Pivot Table

Direct Labor Pivot Table

Predetermined overhead rate (a) ÷ (b) 0% 0% 0%

Alcon Aluminum Summary Dept A: Fabricating Dept B: Machining Dept C: Assembly

Direct Materials $3,000 $200 $1,400
Direct Labor $2,800 $500 $6,200
Manufacturing Overhead $0 $0 $0

Total Applied Overhead Department: $0 Plantwide:

Dept POHR
Total Projected Costs $14,100
Total Mark-up Factor 1.5
Total Job Selling Price $21,150

For Question 5

New Direct labor 190000.00000 $ 95,000.00 $ 285,000.00

New POHR 0 $ - $ -

Alcon Aluminum Summary Dept A: Fabricating Dept B: Machining Dept C: Assembly

Direct Materials $3,000 $200 $1,400
Direct Labor $2,800 $500 $6,200
New Manufacturing Overhead $0.00 $0.00 $0.00

New Dept POHR

Total Projected Costs $14,100
Total Mark-up Factor 1.5
Total Job Selling Price $21,150

Profit with Buffer $7,050

Would they have won the contract? Yes

 Manufacturing Overhead Pivot Table
Row Labels Count of Department Sum of This Year
Fixed 30 699700
Equipment depreciation 3 235200
Indirect labor 3 168000
Liability insurance 3 8400
Medical insurance: Inirect Labor / Other Salaries 3 6100
Other salaries 3 168000
Payroll taxes: Indirect Labor / Other Salaries 3 30000
Production suprvision 3 58800
#REF! Property insurance 3 8400
Property taxes 3 8400
Total Plant Workers' compensation insurance 3 8400
$4,600 Variable 12 140300
$9,500 Indirect materials 3 42000
#REF! Medical insurance: Direct Labor 3 10700
Payroll taxes: Direct Labor 3 54000
#REF! Utilities 3 33600
Grand Total 42 840000
Plantwide POHR
#REF!
1.5
#REF!

570000.00000

Total Plant
$4,600
$9,500
$0.00

New Plantwide POHR

$14,100
1.5
$21,150

$7,050
 Direct Labor Pivot Table
of This Year Row Labels Count of Department Sum of This Year
Variable 3 600000
Direct Labor 3 600000
Grand Total 3 600000

Row Labels Sum of This Year

Dept A: Fabricat 349000
Dept B: Machini 399900
Dept C: Assembl 91100
Grand Total 840000
 Sheet8
Manufacturin Cost Behavior
Equipment depFixed
Equipment depFixed
Equipment depFixed
Indirect labor Fixed
Indirect labor Fixed
Indirect labor Fixed
Liability insur Fixed
Liability insur Fixed
Liability insur Fixed
Other salaries Fixed
Other salaries Fixed
Other salaries Fixed
Medical insuraFixed
Medical insuraFixed
Medical insuraFixed
Payroll taxes: Fixed
Payroll taxes: Fixed
Payroll taxes: Fixed
Production su Fixed
Production su Fixed
Production su Fixed
Property insu Fixed
Property insu Fixed
Property insu Fixed
Property taxe Fixed
Property taxe Fixed
Property taxe Fixed
Workers' compFixed
Workers' compFixed
Workers' compFixed
Indirect materVariable
Indirect materVariable
Indirect materVariable
Medical insuraVariable
Medical insuraVariable
Medical insuraVariable
Payroll taxes: Variable
Payroll taxes: Variable
Payroll taxes: Variable
Utilities Variable
Utilities Variable
Utilities Variable

Page 8
 Sheet9
Manufacturin Cost Behavior Department
Equipment depFixed Dept A: Fabricating
Equipment depFixed Dept B: Machining
Equipment depFixed Dept C: Assembly
Indirect labor Fixed Dept A: Fabricating
Indirect labor Fixed Dept B: Machining
Indirect labor Fixed Dept C: Assembly
Liability insur Fixed Dept A: Fabricating
Liability insur Fixed Dept B: Machining
Liability insur Fixed Dept C: Assembly
Other salaries Fixed Dept A: Fabricating
Other salaries Fixed Dept B: Machining
Other salaries Fixed Dept C: Assembly
Medical insuraFixed Dept A: Fabricating
Medical insuraFixed Dept B: Machining
Medical insuraFixed Dept C: Assembly
Payroll taxes: Fixed Dept A: Fabricating
Payroll taxes: Fixed Dept B: Machining
Payroll taxes: Fixed Dept C: Assembly
Production su Fixed Dept A: Fabricating
Production su Fixed Dept B: Machining
Production su Fixed Dept C: Assembly
Property insu Fixed Dept A: Fabricating
Property insu Fixed Dept B: Machining
Property insu Fixed Dept C: Assembly
Property taxe Fixed Dept A: Fabricating
Property taxe Fixed Dept B: Machining
Property taxe Fixed Dept C: Assembly
Workers' compFixed Dept A: Fabricating
Workers' compFixed Dept B: Machining
Workers' compFixed Dept C: Assembly
Indirect materVariable Dept A: Fabricating
Indirect materVariable Dept B: Machining
Indirect materVariable Dept C: Assembly
Medical insuraVariable Dept A: Fabricating
Medical insuraVariable Dept B: Machining
Medical insuraVariable Dept C: Assembly
Payroll taxes: Variable Dept A: Fabricating
Payroll taxes: Variable Dept B: Machining
Payroll taxes: Variable Dept C: Assembly
Utilities Variable Dept A: Fabricating
Utilities Variable Dept B: Machining
Utilities Variable Dept C: Assembly

Page 9
 Sheet10
Direct Labor Cost Behavior
Direct Labor Variable
Direct Labor Variable
Direct Labor Variable

Page 10