Student Name:
Class:
Fin-X Sci-X Total
10,000 40,000 50,000
25$ 30$
Parts cost per unit
VERMONT INSTRUMENTS
Instructor
McGraw-Hill/Irwin
Problem 06-51
Number of units
Operation costs:
Direct labor
Indirect materials
Overhead
Operation cost (per unit)
Material cost
Total cost
Number of units
Total Operation Cost
Total units
Fin-X Sci-X Total
10,000 40,000 50,000
VERMONT INSTRUMENTS
June Financial Information
Given Data P06-51:
Number of units
Overhead
Parts cost per unit
Other costs:
Direct labor
Indirect materials
Student Name:
Class:
Basic Dominator Total
1,000 250 1,250
Manufacturing Mach. Hour Direct Labor
Overhead Related Cost Related Total
Miscellaneous
Supplies
Training
Supervision
Machine depreciation
Plant depreciation
Total
Total Costs
1,800$ –$ 1,800$
Computation of labor cost pool rate:
Estimate of machine hours
Burden rate per machine hour
Total estimate of overhead
Estimate of direct labor costs
Direct labor cost rate
48,300$
Correct!
Basic Dominator Total
Direct material
Direct labor
Units produced
Unit Cost
Machine related
Labor related
Total overhead
Total Cost
Instructor
McGraw-Hill/Irwin
TIGER FURNISHINGS
Problem 06-53
Data from Exercise 34:
Requirement b.
Units produced
Computation of overhead costs by overhead cost pools:
Utilities
Computation of product costs:
Computation of machine hour pool rate:
Total estimate of overhead
Direct labor hours
Machine hours
Direct materials
Direct labor
Overhead Cost Pool
Estimate Assignment
1,800$
5,000
Given Data P06-53:
TIGER FURNISHINGS
Analysis of Overhead Accounts
Manufacturing Overhead
Utilities
Machine-hour related
Supplies
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