題目如下: 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，題目有點長，就麻煩各位幫我解題這題，在此先謝謝大家了~ -- 努力堅持自己的夢想, 一定會有出頭天的時候!! --

※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 140.136.126.150