162) Prather Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total direct labor-hours
50,000
Total fixed manufacturing overhead cost
$
285,000
Variable manufacturing overhead per direct labor-hour
$
3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job
10
Total direct labor-hours
20
Direct materials
$
710
Direct labor cost
$
500
The estimated total manufacturing overhead is closest to:
A) $475,000
B) $285,000
C) $190,000
D) $285,004
163) Prather Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total direct labor-hours
50,000
Total fixed manufacturing overhead cost
$
285,000
Variable manufacturing overhead per direct labor-hour
$
3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job
10
Total direct labor-hours
20
Direct materials
$
710
Direct labor cost
$
500
The predetermined overhead rate is closest to:
A) $13.30 per direct labor-hour
B) $3.80 per direct labor-hour
C) $9.50 per direct labor-hour
D) $5.70 per direct labor-hour
164) Prather Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total direct labor-hours
50,000
Total fixed manufacturing overhead cost
$
285,000
Variable manufacturing overhead per direct labor-hour
$
3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job
10
Total direct labor-hours
20
Direct materials
$
710
Direct labor cost
$
500
The amount of overhead applied to Job P513 is closest to:
A) $76
B) $190
C) $266
D) $114
204
165) Prather Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on the following data:
Total direct labor-hours
50,000
Total fixed manufacturing overhead cost
$
285,000
Variable manufacturing overhead per direct labor-hour
$
3.80
Recently, Job P513 was completed with the following characteristics:
Number of units in the job
10
Total direct labor-hours
20
Direct materials
$
710
Direct labor cost
$
500
The total job cost for Job P513 is closest to:
A) $690
B) $900
C) $1,400
D) $1,210
166) Kubes Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on total fixed manufacturing overhead cost of $90,000, variable manufacturing
overhead of $3.50 per direct labor-hour, and 30,000 direct labor-hours. The company has provided
the following data concerning Job A477 which was recently completed:
Total direct labor-hours
100
Direct materials
$ 520
Direct labor cost
$ 2,800
The amount of overhead applied to Job A477 is closest to:
A) $300
B) $350
C) $650
D) $1,000
167) Kubes Corporation uses a job-order costing system with a single plantwide predetermined
overhead rate based on direct labor-hours. The company based its predetermined overhead rate for
the current year on total fixed manufacturing overhead cost of $90,000, variable manufacturing
overhead of $3.50 per direct labor-hour, and 30,000 direct labor-hours. The company has provided
the following data concerning Job A477 which was recently completed:
Total direct labor-hours
100
Direct materials
$ 520
Direct labor cost
$ 2,800
The total job cost for Job A477 is closest to:
A) $3,450
B) $1,170
C) $3,970
D) $3,320
Direct materials
Direct labor
Manufacturing overhead applied
Total cost of Job A477
208
168) Deloria 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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
The estimated total manufacturing overhead for the Assembly Department is closest to:
A) $77,600
B) $101,600
C) $56,674
D) $24,000
169) Deloria Corporation has two production departments, Forming and Assembly. The company
209
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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
The predetermined overhead rate for the Assembly Department is closest to:
A) $3.00 per direct labor-hour
B) $12.70 per direct labor-hour
C) $9.70 per direct labor-hour
D) $5.35 per direct labor-hour
211
170) Deloria 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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
The amount of overhead applied in the Assembly Department to Job T288 is closest to:
A) $508.00
B) $101,600.00
C) $388.00
D) $120.00
213
171) Deloria 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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
The total amount of overhead applied in both departments to Job T288 is closest to:
A) $508
B) $672
C) $1,688
D) $1,180
215
172) Deloria 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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
The total job cost for Job T288 is closest to:
A) $672
B) $2,088
C) $2,302
D) $4,390
173) Deloria 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
19,000
15,000
Direct labor-hours
4,000
8,000
Total fixed manufacturing overhead cost
$
129,200
$
77,600
Variable manufacturing overhead per machine-hour
$
1.60
Variable manufacturing overhead per direct labor-hour
$
3.00
During the current month the company started and finished Job T288. The following data were
recorded for this job:
Job T288:
Forming
Assembly
Machine-hours
80
10
Direct labor-hours
30
40
Direct materials
$
730
$
380
Direct labor cost
$
900
$
1,200
If the company marks up its manufacturing costs by 20% then the selling price for Job T288 would
be closest to:
A) $4,390.00
B) $878.00
C) $5,268.00
D) $5,795.00
219
174) Macnamara Corporation has two manufacturing departments—Casting and Finishing. The
company used the following data at the beginning of the year to calculate predetermined overhead
rates:
Casting
Finishing
Total
Estimated total machine-hours (MHs)
1,000
4,000
5,000
Estimated total fixed manufacturing overhead cost
$
4,800
$
8,800
$
13,600
Estimated variable manufacturing overhead cost per
MH
$
1.80
$
2.90
During the most recent month, the company started and completed two jobs—Job F and Job M.
There were no beginning inventories. Data concerning those two jobs follow:
Job F
Job M
Direct materials
$
11,500
$
9,000
Direct labor cost
$
18,400
$
7,400
Casting machine-hours
700
300
Finishing machine-hours
1,600
2,400
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 F
is closest to:
A) $4,620
B) $12,780
C) $12,420
D) $8,160
