Direct Labor Total Estimated Manufacturing Overhead

Question # 00499911 Posted By: rey_writer Updated on: 03/14/2017 05:47 AM Due on: 03/14/2017
Subject Accounting Topic Accounting Tutorials:
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Assume the following information:
Direct Materials
Direct Labor Total Estimated Manufacturing Overhead
Manufacturing overhead is allocated
based on estimated direct-labor hours.
Each unit of product requires 1 direct
labor hour. $40
$20 per unit
per unit $8,40
0,000 

1. Calculate the cost of one unit of product, assuming that the overhead per unit is based on Terri
Ronson’s estimate of 440,000 hours. (Round all dollar figures to two decimal places.)
a. If 441,000 units were produced, how much overhead was applied to work in process.


2. Calculate the cost of one unit of product, assuming that the overhead per unit is based on her
supervisors preferred estimate of 420,000 hours. (Round all dollar figures to two decimal places.)
a. If 441,000 units were produced, how much overhead was applied to work in process.


3. During the year, the company produced and sold 441,000 units, and incurred actual overhead of
$8,500,000, what is the under/overapplied overhead if:
a. The estimated Direct Labor Hours is 440,000.
b. The estimated Direct Labor Hours is 420,000.
c. All over-applied and under-applied overhead applied directly to cost of goods sold.
Assume that the company had $1,000,000 in net operating income before the over/under applied overhead adjustment is made. What is the revised net income after the over/underapplied overhead adjustment?
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  1. Tutorial # 00496541 Posted By: rey_writer Posted on: 03/14/2017 05:47 AM
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