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Chapter 4: Applying Excel
Data
Allocation base
Estimated manufacturing overhead cost $300,000
Estimated total amount of the allocation base 75,000
Actual manufacturing overhead cost $290,000
Actual total amount of the allocation base 68,000
Enter a formula into each of the cells marked with a ? below
Computation of the predetermined overhead rate
Estimated manufacturing overhead cost ?
Estimated total amount of the allocation base ?
Predetermined overhead rate ?
Computation of underapplied or overapplied manufacturing overhead
Actual manufacturing overhead cost ?
Manufacturing overhead cost applied to Work in Process during the year:
Predetermined overhead rate ?
Actual total amount of the allocation base ?
Manufacturing overhead applied ?
Underapplied (overapplied) manufacturing overhead ?
Machine-hours
machine-hours
machine-hours
machine-hours
per machine-hour
per machine-hour
machine-hours
urs
Chapter 4: Applying Excel
Data
Allocation base
Estimated manufacturing overhead cost $300,000
Estimated total amount of the allocation base 75,000
Actual manufacturing overhead cost $290,000
Actual total amount of the allocation base 68,000
Enter a formula into each of the cells marked with a ? below
Computation of the predetermined overhead rate
Estimated manufacturing overhead cost $300,000
Estimated total amount of the allocation base 75,000
Predetermined overhead rate $4.00
Computation of underapplied or overapplied manufacturing overhead
Actual manufacturing overhead cost 290,000$
Manufacturing overhead cost applied to Work in Process during the year:
Predetermined overhead rate $4.00
Actual total amount of the allocation base 68,000
Manufacturing overhead applied 272,000$
Underapplied (overapplied) manufacturing overhead 18,000$
Machine-hours
machine-hours
machine-hours
machine-hours
per machine-hour
per machine-hour
machine-hours
urs
Chapter 4: Applying Excel
Data
Allocation base
Estimated manufacturing overhead cost 300000
Estimated total amount of the allocation base 75000
Actual manufacturing overhead cost 290000
Actual total amount of the allocation base 68000
Enter a formula into each of the cells marked with a ? below
Computation of the predetermined overhead rate
Estimated manufacturing overhead cost =B5
Estimated total amount of the allocation base =B6
Predetermined overhead rate =B13/B14
Computation of underapplied or overapplied manufacturing overhead
Actual manufacturing overhead cost =B7
Manufacturing overhead cost applied to Work in Process during the year:
Predetermined overhead rate =B15
Actual total amount of the allocation base =B8
Manufacturing overhead applied =B20*B21
Underapplied (overapplied) manufacturing overhead =B18-B22
Machine-ho
machine-hours
machine-hours
machine-hours
per machine-hour
per machine-hour
machine-hours
hours
Chapter 4: Applying Excel
Data
Allocation base
Estimated manufacturing overhead cost $300,000
Estimated total amount of the allocation base 60,000
Actual manufacturing overhead cost $290,000
Actual total amount of the allocation base 68,000
Enter a formula into each of the cells marked with a ? below
Computation of the predetermined overhead rate
Estimated manufacturing overhead cost $300,000
Estimated total amount of the allocation base 60,000
Predetermined overhead rate $5.00
Computation of underapplied or overapplied manufacturing overhead
Actual manufacturing overhead cost 290,000$
Manufacturing overhead cost applied to Work in Process during the year:
Predetermined overhead rate $5.00
Actual total amount of the allocation base 68,000
Manufacturing overhead applied 340,000$
Underapplied (overapplied) manufacturing overhead (50,000)$
Machine-hours
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