Job Order Costing

and Process Costing

 Ollica’s Nipa Hut was a bamboo furniture
from 1996-2000. At the year 2000 they started
making nipa huts and added wood furniture at
the year 2012. They specialize in making
different kinds and sizes of nipa hut. They also
accept customize order based on the on
customer’s preference.
 Direct Materials
Date Materials Quantity Unit Price Cost

Bamboo Good for 1 unit 2,000

Nipa Shingles 2,500

Good Lumber 3,000

 Direct Labor & Factory Overhead
Date Time Card No. Hours Rate Cost
49 81.63 4000

Date Activity Base Quantity App Rate Cost

Indirect 750 750
Materials
Logistics 1,500 1,500
 Cost Summary

Cost Summary
Direct Materials 7,500
Direct Labor 4,000
Factory Overhead 2,250
Total Cost 13,750
 Cents Garments produces different brands of
denim pants. They specializes in producing mass
volume of denim pants by sewing the materials
based on the design being requested by the
client. They can produce a minimum of 1500
pants in a week.
 Direct Materials & Direct Labor
Date Materials Quantity Unit Price Cost

Thread 1,500 6 9,000

Date Time Card No. Hours Unit Price Cost

8 22.7 34,050
 Factory Overhead
Date Activity Base Quantity App Rate Cost

Electricity 1,500 2 3,000

Transportation 1,500 2 3,000

Misc 1,500 2 3,000

 Cost Summary
Cost Summary

Direct Materials 9,000

Direct Labor 34,050

Factory Overhead 9,000

Total Cost 53,050