Fin-X Sci-X Total
10,000 40,000 50,000
25$ 30$
250,000$ 1,200,000$ 1,450,000$
62,000
17,500
70,500
150,000$
Correct!
150,000$
50,000
3$
Correct!
Operation cost (per unit)
Material cost
Total cost
Number of units
Unit cost
Costs
Total operation cost
Total Operation Cost
Total units
Cost per unit in plant
Operation costs:
Direct labor
Indirect materials
Overhead
Parts cost per unit
VERMONT INSTRUMENTS
Problem 06-59
Number of units
Fin-X Sci-X Total
10,000 40,000 50,000
25$ 30$
62,000$
Overhead
Indirect materials
VERMONT INSTRUMENTS
June Financial Information
Given Data P06-59:
Number of units
Parts cost per unit
Other costs:
Direct labor
Basic Dominator Total
1,000 250 1,250
4,500 2,500 7,000
3,000 2,000 5,000
10,000$ 3,750$ 13,750$
64,500 35,500 100,000
Manufacturing Mach. Hour Direct Labor
Overhead Related Cost Related Total
1,800$ –$ 1,800$
– 5,000 5,000
– 10,600 10,600
– 25,800 25,800
32,100 – 32,100
14,400 – 14,400
– 85,300 85,300
48,300$ 126,700$ 175,000
288,750$
Correct!
Computation of labor cost pool rate:
Total estimate of overhead
Estimate of machine hours
Burden rate per machine hour
Total estimate of overhead
Estimate of direct labor costs
Direct labor cost rate
Correct!
Basic Dominator Total
10,000$ 3,750$ 13,750$
64,500 35,500 100,000
Units produced
Machine related
Labor related
Total overhead
Total Cost
Direct labor
Overhead:
Direct material
Total
Total Costs
Computation of product costs:
Computation of machine hour pool rate:
Miscellaneous
Direct materials
Direct labor
Computation of overhead costs by overhead cost pools:
Utilities
Supplies
Training
Supervision
Machine depreciation
Plant depreciation
Direct labor hours
TIGER FURNISHINGS
Problem 06-61
Data from Exercise 39:
Requirement b.
Units produced
Machine hours
Overhead Cost Pool
Estimate Assignment
1,800$
5,000
Direct labor cost related
Miscellaneous
Plant depreciation
Machine depreciation
Supervision
Training
Direct labor cost related
Machine-hour related
Machine-hour related
Direct labor cost related
Direct labor cost related
Given Data P06-61:
TIGER FURNISHINGS
Analysis of Overhead Accounts
Manufacturing Overhead
Utilities
Machine-hour related
Supplies