CMA CH 2 Excel

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Case 2-22

Fabricating Machining Assembly Total


Manufacturing Overhead 350000 400000 90000 840000
Direct Labour 200000 100000 300000 600000

Fabricating Machining Assembly Total


Direct Material 3000 200 1400 4600
Direct Labour 2800 500 6200 9500
Manufacturing Overhead ? ? ? ?
Q1

Plant Predetermined Rate


MO/DL 1.4
Kooper O/H 13300

Q2 Department OH Rate Kooper Job


Fabricating 1.75 4900
Machining 4 2000
Assembly 0.3 1860
6.05 8760

Q3 Difference P/D 4540

Q4 Plantwide Departmental Amount


Direct Material 4600 Direct Material 4600
Direct Labour 9500 Direct Labour 9500
Mf OH 13300 Mf OH 8760
Total 27400 Total 22860
Bid Amount 41100 Bid Amount 34290

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