作者tina1022 (温暖充满人心)
看板Accounting
标题[问题] 麻烦大家帮我解一题成本会计题目
时间Tue Oct 27 15:23:51 2009
题目如下:
Dodge Products uses a job-costing system for its units,which pass from
the Machining Department,to the Assembly Department,to finished-goods
inventory.The Machining Department is heavily automated;in contrast,
the Assembly Department performs a number of manual-assembly activities.
The following information relates to the Machining Department for the
year just ended︰
Budgeted manufacturing overhead $12,000,000
Actual manufacturing overhead 12,142,000
Budgeted machine hours 800,000
Actual machine hours 794,000
The Machining Department data that follow pertain to job no.775,the
only job in production at year-end.
Direct materials $125,000
Direct labor cost 61,800
Machine hours 550
Required︰
1.Assuming the use of normal costing,calculate the predetermined
overhead rate that is used in the Machining Department.
2.Compute the cost of the Machining Department's year-end
work-in-process inventory.
3.Determine whether overhead was under-or overapplied during the year
in the Machining Department.
4.If Dodge disposes of the Machining Department's under-or overapplied
overhead as an adjustment to Cost of Goods Sold,would the company's
Cost-of-Goods-Sold account increase or decrease?Explain.
5.How much overhead would have been charged to the Machining Department's
Work-in-Process account during the year?
6.Comment on the appropriateness of direct labor cost to apply manufacturing
overhead in the Assembly Department.
不好意思,题目有点长,就麻烦各位帮我解题这题,在此先谢谢大家了~
--
努力坚持自己的梦想,
一定会有出头天的时候!!
--
※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 140.136.126.150