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220) Barbeau Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling 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:
Milling
Customizing
Machine-hours
17,000
13,000
Direct labor-hours
2,000
5,000
Total fixed manufacturing overhead cost
$
119,000
$
42,000
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
4.30
During the current month the company started and finished Job A492. The following data were
recorded for this job:
Job A492:
Milling
Customizing
Machine-hours
90
20
Direct labor-hours
20
50
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $63,500
B) $21,500
C) $42,000
D) $33,853
303
221) Barbeau Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling 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:
Milling
Customizing
Machine-hours
17,000
13,000
Direct labor-hours
2,000
5,000
Total fixed manufacturing overhead cost
$
119,000
$
42,000
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
4.30
During the current month the company started and finished Job A492. The following data were
recorded for this job:
Job A492:
Milling
Customizing
Machine-hours
90
20
Direct labor-hours
20
50
The amount of overhead applied in the Milling Department to Job A492 is closest to:
A) $146,200.00
B) $144.00
C) $756.00
D) $774.00
222) Kroeker Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling 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:
Milling
Customizing
Machine-hours
17,000
12,000
Direct labor-hours
1,000
9,000
Total fixed manufacturing overhead cost
$
112,200
$
81,000
Variable manufacturing overhead per machine-hour
$
1.70
Variable manufacturing overhead per direct labor-hour
$
4.30
During the current month the company started and finished Job T898. The following data were
recorded for this job:
Job T898:
Milling
Customizing
Machine-hours
80
30
Direct labor-hours
20
50
The estimated total manufacturing overhead for the Milling Department is closest to:
A) $240,833
B) $141,100
C) $28,900
D) $112,200
306
223) Kroeker Corporation has two production departments, Milling and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Milling 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:
Milling
Customizing
Machine-hours
17,000
12,000
Direct labor-hours
1,000
9,000
Total fixed manufacturing overhead cost
$
112,200
$
81,000
Variable manufacturing overhead per machine-hour
$
1.70
Variable manufacturing overhead per direct labor-hour
$
4.30
During the current month the company started and finished Job T898. The following data were
recorded for this job:
Job T898:
Milling
Customizing
Machine-hours
80
30
Direct labor-hours
20
50
The amount of overhead applied in the Customizing Department to Job T898 is closest to:
A) $450.00
B) $119,700.00
C) $665.00
D) $215.00
224) Petty Corporation has two production departments, Milling and Finishing. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Milling 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:
Milling
Finishing
Machine-hours
20,000
14,000
Direct labor-hours
2,000
8,000
Total fixed manufacturing overhead cost
$
148,000
$
88,000
Variable manufacturing overhead per machine-hour
$
1.90
Variable manufacturing overhead per direct labor-hour
$
3.60
The estimated total manufacturing overhead for the Milling Department is closest to:
A) $408,000
B) $38,000
C) $148,000
D) $186,000
225) Petty Corporation has two production departments, Milling and Finishing. The company
uses a job-order costing system and computes a predetermined overhead rate in each production
department. The Milling 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:
Milling
Finishing
Machine-hours
20,000
14,000
Direct labor-hours
2,000
8,000
Total fixed manufacturing overhead cost
$
148,000
$
88,000
Variable manufacturing overhead per machine-hour
$
1.90
Variable manufacturing overhead per direct labor-hour
$
3.60
The predetermined overhead rate for the Finishing Department is closest to:
A) $5.84 per direct labor-hour
B) $3.60 per direct labor-hour
C) $11.00 per direct labor-hour
D) $14.60 per direct labor-hour
226) Garza Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting 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:
Casting
Customizing
Machine-hours
20,000
13,000
Direct labor-hours
1,000
7,000
Total fixed manufacturing overhead cost
$
152,000
$
68,600
Variable manufacturing overhead per machine-hour
$
2.10
Variable manufacturing overhead per direct labor-hour
$
4.30
The estimated total manufacturing overhead for the Customizing Department is closest to:
A) $54,110
B) $30,100
C) $98,700
D) $68,600
227) Garza Corporation has two production departments, Casting and Customizing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting 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:
Casting
Customizing
Machine-hours
20,000
13,000
Direct labor-hours
1,000
7,000
Total fixed manufacturing overhead cost
$
152,000
$
68,600
Variable manufacturing overhead per machine-hour
$
2.10
Variable manufacturing overhead per direct labor-hour
$
4.30
The predetermined overhead rate for the Casting Department is closest to:
A) $9.70 per machine-hour
B) $7.60 per machine-hour
C) $2.10 per machine-hour
D) $27.71 per machine-hour
228) Marciante Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting 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:
Casting
Finishing
Machine-hours
17,000
10,000
Direct labor-hours
2,000
5,000
Total fixed manufacturing overhead cost
$
105,400
$
52,000
Variable manufacturing overhead per machine-hour
$
1.70
Variable manufacturing overhead per direct labor-hour
$
3.90
The estimated total manufacturing overhead for the Casting Department is closest to:
A) $387,260
B) $134,300
C) $28,900
D) $105,400
229) Marciante Corporation has two production departments, Casting and Finishing. The
company uses a job-order costing system and computes a predetermined overhead rate in each
production department. The Casting 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:
Casting
Finishing
Machine-hours
17,000
10,000
Direct labor-hours
2,000
5,000
Total fixed manufacturing overhead cost
$
105,400
$
52,000
Variable manufacturing overhead per machine-hour
$
1.70
Variable manufacturing overhead per direct labor-hour
$
3.90
The estimated total manufacturing overhead for the Finishing Department is closest to:
A) $71,500
B) $52,000
C) $34,794
D) $19,500
230) Jurica Corporation has two production departments, Forming and Customizing. 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 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:
Forming
Customizing
Machine-hours
19,000
15,000
Direct labor-hours
4,000
6,000
Total fixed manufacturing overhead cost
$
100,700
$
63,000
Variable manufacturing overhead per machine-hour
$
2.00
Variable manufacturing overhead per direct labor-hour
$
3.90
The predetermined overhead rate for the Forming Department is closest to:
A) $23.12 per machine-hour
B) $2.00 per machine-hour
C) $5.30 per machine-hour
D) $7.30 per machine-hour
231) Jurica Corporation has two production departments, Forming and Customizing. 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 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:
Forming
Customizing
Machine-hours
19,000
15,000
Direct labor-hours
4,000
6,000
Total fixed manufacturing overhead cost
$
100,700
$
63,000
Variable manufacturing overhead per machine-hour
$
2.00
Variable manufacturing overhead per direct labor-hour
$
3.90
The predetermined overhead rate for the Customizing Department is closest to:
A) $4.55 per direct labor-hour
B) $3.90 per direct labor-hour
C) $10.50 per direct labor-hour
D) $14.40 per direct labor-hour
316
232) Claybrooks Corporation has two manufacturing departments--Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting
Assembly
Total
Estimated total machine-hours (MHs)
3,000
2,000
5,000
Estimated total fixed manufacturing overhead cost
$
17,700
$
5,800
$
23,500
Estimated variable manufacturing overhead cost
per MH
$
1.50
$
2.20
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on
machine-hours. That predetermined manufacturing overhead rate is closest to:
A) $4.70
B) $7.40
C) $6.48
D) $3.70
233) Claybrooks Corporation has two manufacturing departments--Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting
Assembly
Total
Estimated total machine-hours (MHs)
3,000
2,000
5,000
Estimated total fixed manufacturing overhead cost
$
17,700
$
5,800
$
23,500
Estimated variable manufacturing overhead cost
per MH
$
1.50
$
2.20
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
Casting Department is closest to:
A) $1.50
B) $7.40
C) $5.90
D) $6.48
234) Claybrooks Corporation has two manufacturing departments--Casting and Assembly. The
company used the following data at the beginning of the year to calculate predetermined
overhead rates:
Casting
Assembly
Total
Estimated total machine-hours (MHs)
3,000
2,000
5,000
Estimated total fixed manufacturing overhead cost
$
17,700
$
5,800
$
23,500
Estimated variable manufacturing overhead cost
per MH
$
1.50
$
2.20
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) $2.90
B) $6.48
C) $5.10
D) $2.20
235) Linnear Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on machine-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total machine-hours
30,000
Total fixed manufacturing overhead cost
$144,000
Variable manufacturing overhead per machine-hour
$4.00
Required:
Calculate the estimated total manufacturing overhead for the year.
236) Dallman Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on machine-hours. The company based its predetermined overhead rate for
the current year on 70,000 machine-hours, total fixed manufacturing overhead cost of $287,000,
and a variable manufacturing overhead rate of $3.50 per machine-hour.
Required:
a. Calculate the estimated total manufacturing overhead for the year.
b. Calculate the predetermined overhead rate for the year.
