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
17,000
13,000
2,000
5,000
$
119,000
$
42,000
$
1.60
$
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
17,000
13,000
2,000
5,000
$
119,000
$
42,000
$
1.60
$
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
17,000
12,000
1,000
9,000
$
112,200
$
81,000
$
1.70
$
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
17,000
12,000
1,000
9,000
$
112,200
$
81,000
$
1.70
$
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
20,000
13,000
1,000
7,000
$
152,000
$
68,600
$
2.10
$
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
20,000
13,000
1,000
7,000
$
152,000
$
68,600
$
2.10
$
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
Estimated fixed manufacturing overhead
$
17,700
Estimated variable manufacturing overhead ($1.50
per MH × 3,000 MHs)
4,500
Estimated total manufacturing overhead cost (a)
Estimated total machine-hours (b)
3,000
MHs
per
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
Estimated fixed manufacturing overhead
$
5,800
Estimated variable manufacturing overhead ($2.20
per MH × 2,000 MHs)
4,400
Estimated total manufacturing overhead cost (a)
Estimated total machine-hours (b)
2,000
MHs
per
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.