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281
207) Eisentrout Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department's predetermined overhead rate is based on
machine-hours and the Customizing Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining
Customizing
Machine-hours
16,000
11,000
Direct labor-hours
2,000
6,000
Total fixed manufacturing overhead cost
$
104,000
$
56,400
Variable manufacturing overhead per machine-hour
$
2.10
Variable manufacturing overhead per direct labor-hour
$
3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272:
Machining
Customizing
Machine-hours
60
30
Direct labor-hours
10
60
The amount of overhead applied in the Machining Department to Job T272 is closest to:
A) $137,600.00
B) $126.00
C) $516.00
D) $564.00
283
208) Eisentrout Corporation has two production departments, Machining and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department's predetermined overhead rate is based on
machine-hours and the Customizing Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining
Customizing
Machine-hours
16,000
11,000
Direct labor-hours
2,000
6,000
Total fixed manufacturing overhead cost
$
104,000
$
56,400
Variable manufacturing overhead per machine-hour
$
2.10
Variable manufacturing overhead per direct labor-hour
$
3.30
During the current month the company started and finished Job T272. The following data were
recorded for this job:
Job T272:
Machining
Customizing
Machine-hours
60
30
Direct labor-hours
10
60
The amount of overhead applied in the Customizing Department to Job T272 is closest to:
A) $76,200.00
B) $762.00
C) $564.00
D) $198.00
285
209) Stoke Corporation has two production departments, Forming and Assembly. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Forming Department's predetermined overhead rate is based on machine-hours
and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Forming
Assembly
Machine-hours
20,000
15,000
Direct labor-hours
2,000
7,000
Total fixed manufacturing overhead cost
$
138,000
$
58,100
Variable manufacturing overhead per machine-hour
$
2.30
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job A460. The following data were
recorded for this job:
Job A460:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
50
The amount of overhead applied in the Forming Department to Job A460 is closest to:
A) $184,000.00
B) $184.00
C) $736.00
D) $664.00
287
210) Stoke Corporation has two production departments, Forming and Assembly. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Forming Department's predetermined overhead rate is based on machine-hours
and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At
the beginning of the current year, the company had made the following estimates:
Forming
Assembly
Machine-hours
20,000
15,000
Direct labor-hours
2,000
7,000
Total fixed manufacturing overhead cost
$
138,000
$
58,100
Variable manufacturing overhead per machine-hour
$
2.30
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job A460. The following data were
recorded for this job:
Job A460:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
50
The amount of overhead applied in the Assembly Department to Job A460 is closest to:
A) $415.00
B) $150.00
C) $565.00
D) $79,100.00
211) Vanliere Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department's predetermined overhead rate is based on
machine-hours and the Finishing Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining
Finishing
Machine-hours
19,000
11,000
Direct labor-hours
3,000
6,000
Total fixed manufacturing overhead cost
$
138,700
$
52,800
Variable manufacturing overhead per machine-hour
$
1.90
Variable manufacturing overhead per direct labor-hour
$
3.80
During the current month the company started and finished Job A803. The following data were
recorded for this job:
Job A803:
Machining
Finishing
Machine-hours
90
20
Direct labor-hours
20
60
The predetermined overhead rate for the Finishing Department is closest to:
A) $8.80 per direct labor-hour
B) $3.98 per direct labor-hour
C) $12.60 per direct labor-hour
D) $3.80 per direct labor-hour
290
212) Vanliere Corporation has two production departments, Machining and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Machining Department's predetermined overhead rate is based on
machine-hours and the Finishing Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Machining
Finishing
Machine-hours
19,000
11,000
Direct labor-hours
3,000
6,000
Total fixed manufacturing overhead cost
$
138,700
$
52,800
Variable manufacturing overhead per machine-hour
$
1.90
Variable manufacturing overhead per direct labor-hour
$
3.80
During the current month the company started and finished Job A803. The following data were
recorded for this job:
Job A803:
Machining
Finishing
Machine-hours
90
20
Direct labor-hours
20
60
The amount of overhead applied in the Machining Department to Job A803 is closest to:
A) $828.00
B) $792.00
C) $171.00
D) $174,800.00
213) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department's predetermined overhead rate is based on
machine-hours and the Assembly Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming
Assembly
Machine-hours
16,000
15,000
Direct labor-hours
2,000
6,000
Total fixed manufacturing overhead cost
$
102,400
$
55,200
Variable manufacturing overhead per machine-hour
$
2.30
Variable manufacturing overhead per direct labor-hour
$
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924:
Forming
Assembly
Machine-hours
70
20
Direct labor-hours
30
40
Direct materials
$
870
$
385
Direct labor cost
$
630
$
840
The estimated total manufacturing overhead for the Forming Department is closest to:
A) $36,800
B) $102,400
C) $309,867
D) $139,200
214) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department's predetermined overhead rate is based on
machine-hours and the Assembly Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming
Assembly
Machine-hours
16,000
15,000
Direct labor-hours
2,000
6,000
Total fixed manufacturing overhead cost
$
102,400
$
55,200
Variable manufacturing overhead per machine-hour
$
2.30
Variable manufacturing overhead per direct labor-hour
$
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924:
Forming
Assembly
Machine-hours
70
20
Direct labor-hours
30
40
Direct materials
$
870
$
385
Direct labor cost
$
630
$
840
The estimated total manufacturing overhead for the Assembly Department is closest to:
A) $27,000
B) $55,200
C) $82,200
D) $47,700
294
215) Ahlheim Corporation has two production departments, Forming and Assembly. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Forming Department's predetermined overhead rate is based on
machine-hours and the Assembly Department's predetermined overhead rate is based on direct
labor-hours. At the beginning of the current year, the company had made the following
estimates:
Forming
Assembly
Machine-hours
16,000
15,000
Direct labor-hours
2,000
6,000
Total fixed manufacturing overhead cost
$
102,400
$
55,200
Variable manufacturing overhead per machine-hour
$
2.30
Variable manufacturing overhead per direct labor-hour
$
4.50
During the current month the company started and finished Job T924. The following data were
recorded for this job:
Job T924:
Forming
Assembly
Machine-hours
70
20
Direct labor-hours
30
40
Direct materials
$
870
$
385
Direct labor cost
$
630
$
840
The total amount of overhead applied in both departments to Job T924 is closest to:
A) $1,157
B) $548
C) $609
D) $1,705
295
216) Merati Corporation has two manufacturing departments--Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming
Assembly
Total
Estimated total machine-hours (MHs)
5,000
5,000
10,000
Estimated total fixed manufacturing overhead cost
$
28,000
$
10,500
$
38,500
Estimated variable manufacturing overhead cost
per MH
$
1.80
$
2.60
During the most recent month, the company started and completed two jobs--Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job A
Job L
Forming machine-hours
3,400
1,600
Assembly machine-hours
2,000
3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Forming Department is closest to:
A) $5.60
B) $7.40
C) $1.80
D) $6.05
217) Merati Corporation has two manufacturing departments--Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming
Assembly
Total
Estimated total machine-hours (MHs)
5,000
5,000
10,000
Estimated total fixed manufacturing overhead cost
$
28,000
$
10,500
$
38,500
Estimated variable manufacturing overhead cost
per MH
$
1.80
$
2.60
During the most recent month, the company started and completed two jobs--Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job A
Job L
Forming machine-hours
3,400
1,600
Assembly machine-hours
2,000
3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both departments. The departmental predetermined overhead rate in the
Assembly Department is closest to:
A) $2.60
B) $4.70
C) $6.05
D) $2.10
298
218) Merati Corporation has two manufacturing departments--Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming
Assembly
Total
Estimated total machine-hours (MHs)
5,000
5,000
10,000
Estimated total fixed manufacturing overhead cost
$
28,000
$
10,500
$
38,500
Estimated variable manufacturing overhead cost
per MH
$
1.80
$
2.60
During the most recent month, the company started and completed two jobs--Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job A
Job L
Forming machine-hours
3,400
1,600
Assembly machine-hours
2,000
3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job B is closest to:
A) $9,400
B) $25,160
C) $32,670
D) $34,560
300
219) Merati Corporation has two manufacturing departments--Forming and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Forming
Assembly
Total
Estimated total machine-hours (MHs)
5,000
5,000
10,000
Estimated total fixed manufacturing overhead cost
$
28,000
$
10,500
$
38,500
Estimated variable manufacturing overhead cost
per MH
$
1.80
$
2.60
During the most recent month, the company started and completed two jobs--Job B and Job L.
There were no beginning inventories. Data concerning those two jobs follow:
Job A
Job L
Forming machine-hours
3,400
1,600
Assembly machine-hours
2,000
3,000
Assume that the company uses departmental predetermined overhead rates with machine-hours
as the allocation base in both production departments. The manufacturing overhead applied to
Job L is closest to:
A) $27,830
B) $11,840
C) $25,940
D) $14,100
