Calculate sunrise? predetermined overhead allocation rate

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Reference no: EM131211289

Construction, Inc. is a home builder in Arizona. Sunrise uses a job order costing system in which each house is a job. Because it constructs houses, the company uses an account titled Construction Overhead. The company applies overhead based on estimated direct labor costs. For the year, it estimated construction overhead of $1,000,000 and total direct labor cost of $5,000,000. The following events occurred during August. a. Purchased materials on? account, $420,000 b. Requisitioned direct materials and used direct labor in construction. Recorded the materials requisitioned. Direct Materials Direct Labor House 402 - Direct Materials: $57,000 Direct Labor: $42,000 House 403 - Direct Materials $67,000 Direct Labor: $34,000 House 404 - Direct Materials $64,000 Direct Labor: $53,000 House 405 - Direct Materials: $88,000 Direct Labor: $52,000 c. The company incurred total wages of $$260,000. Use the data from Item b to assign the wages. Wages are not yet paid. d. Depreciation of construction? equipment, 6,400 e. Other overhead costs? incurred: Equipment rentals paid in? cash, $31,000?; Worker liability insurance? expired, $4,000. f. Allocated overhead to jobs. g. Houses? completed: 402, 404 h. House sold on? account: 404 for $240,000 Requirements: 1. Calculate Sunrise?'s predetermined overhead allocation rate for the year. 2. Prepare journal entries to record the events in the general journal. 3. ?T-accounts for? Work-in-Process Inventory and Finished Goods Inventory have been opened for you. Post the appropriate entries to these? accounts, identifying each entry by letter. Determine the ending account? balances, assuming that the beginning balances were zero. 4. Add the costs of the unfinished? houses, and show that this total amount equals the ending balance in the? Work-in-Process Inventory account. 5. Add the cost of the completed house that has not yet been? sold, and show that this equals the ending balance in Finished Goods Inventory. 6. Compute gross profit on the house that was sold. What costs must gross profit cover for SunriseSunrise ?Construction?

Reference no: EM131211289

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