Dirt is not dirt when it comes to baseball fields.About two-thirds of the pro baseball fields got their dirt from a dirt farm in
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Answer:
Explanation:
1) is attached below
2) Budgeted manufacturing overhead rate :
In Machining Department = Manufacturing overhead cost / Machine hrs
= $9065000 /185,000 = $49 per machine hour
In Finishing Department = Manufacturing overhead cost / Direct Manufacturing labor cost
= $8,058000 / $3950,000 = 2.04
3) Machining Department overhead = $20 per machine hr * 100 hrs
= $2000
Finishing Department overhead = $1400 * 204% = $2856
Total manufacturing overhead = $4856
4). Total costs of Job 431:
Direct material - Machining Department = $14500
- Finishing Department = $4000
Direct manufacturing labor - Machining Department = $800
- Finishing Department = $1400
Manufacturing overhead = $4856
Total Cost = $25556
Cost per unit = $25556 / 100 = $255.56
5)
Actual manufacturing overhead machining finishing
Actual manufacturing overhead $12,010,000 $9,184,000
Manufacturing overhead allocated $11,760,000 $9,384,000
($49×240,000) (204%×4600,000)
Under allocated(over allocated) $250,000 $(200,000.00)
For plant as whole:
(12,010,000+$9184,000)-(11760,000+$9384,000)
50000 Under applied.
6) In machining department main focal points is machines , so machine hours is selected for this.In finishing department, labor cost is key area.so it is selected by the company .In both department key area is different so different cost drivers are selected for both departments.
