Calculate the total direct labor cost & labor wage rate, Cost Accounting

Assignment Help:

Peter Coffin and Paul Bearer own The Grave Undertaking, Inc. and their firm uses a predetermined overhead rate to apply overhead to the production of custom-built coffins.  They use a job order cost system.  Overhead is applied on the basis of labor hours in Dept. A and on the basis of machine hours in Dept. B.   At the start of the year the company made the following budgets for the year's activity:

 

                                                      Dept. A                             Dept. B

Direct Material Cost           mce_markernbsp;  120,000                      $ 150,000

Total Product Cost                                280,000                        395,000

Direct labor Cost                                       ????                           ????

            Overhead                                     ????                        mce_markernbsp;  100,000

            Machine hours                  3,000                             5,000

            Labor hours                                  2,500                           12,000                   

 The Average Direct labor wage rate per hour in Dept. A is $15. 

REQUIRED/Solution 

1 (a). Calculate the total direct labor cost in Department A. 

 (b). Calculate the direct labor wage rate in Department B 

 

Basis of overhead recovery rate in Dept. A = Labour hours.

   

Basis of overhead recovery rate in Dept. B = Machine hours.

   
     

Budegeted Cost sheet

 

Amount in $

 

Dept. A

Dept. B

Direct materials

       120,000

          150,000

Direct labor

         37,500

          145,000

Prime Cost

       157,500

          295,000

Overheads

       122,500

          100,000

Total Product cost

       280,000

          395,000

 

 

 

     
     

Computation of direct labor cost in Dept. A

 

 

Average Direct labor wage rate per hour in Dept. A,(a) = 

$15

 

Labor hours,(b) =

           2,500

 

Total direct labor cost in Department A (a*b), $

         37,500

 

 

 

 
     

Computation of total overheads budgeted  for department A

 

 

Amount in $

 

 

Dept. A

 

Total product cost

       280,000

 

Less: direct materials

       120,000

 

Less: direct labor

         37,500

 

 

 

 

Budgeted overhead for department A

       122,500

 

 

 

 
     

Computation of direct labor wage rate in Department B

 

 

Total labor cost, $, (a)

       145,000

 

Direct labor hours (b)

         12,000

 

Therfore direct labor wage rate in department B (a/b) =

           12.08

 
     

 


Related Discussions:- Calculate the total direct labor cost & labor wage rate

The manufacturing overhead cost, Rediger Inc. a manufacturing company, has ...

Rediger Inc. a manufacturing company, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of th

Determine the overhead allocation rate, Vintage Auto Company manufactures p...

Vintage Auto Company manufactures parts to order for antique cars. Vintage Auto makes everything from fenders to engine blocks. Each customer order is treated as a job. Vintage Aut

Receivables, In most situations this will be essential to grant credit to c...

In most situations this will be essential to grant credit to customers. It may be essential either due to competition or because of the custom of trade. Though, when we grant credi

What is the overall purpose to the statement of cash flows, 1.    Provide...

1.    Provide at least three characteristics of a corporation (in your own words).   2.   The date on which a cash dividend becomes a binding legal obligation is known

Features of effective cost center framework, Features of Effective Cost Cen...

Features of Effective Cost Center Framework During the establishing cost centers, an organization must consider the given points as: a) Clear definition about the cost cent

Manufacturing cost, Use a selected company or your current work environment...

Use a selected company or your current work environment to identify at least one cost or expense that would fit under each of the following categories: • Variable • Fixed • Mixed •

Explain the principles of kaizen costing, SD manufactures and sells a small...

SD manufactures and sells a small range of timber based  products. The main differences b/w the products are their size and the type of timber they used. SD prepares annual budgets

the plantwide variable manufacturing overhead rate , Automotive Products  ...

Automotive Products  (AP)  designs, manufactures,  and  sells  automotive  parts.  It  has  3 main operating departments: design, engineering, and production.  1.Design  ñ  the

Methods of allocating service costs, Methods of Allocating Service Costs ...

Methods of Allocating Service Costs Direct Method The service costs are merely allocated to the production department according to the usage of the services given. St

Example of profit volume graph, Example of Profit Volume Graph The sum...

Example of Profit Volume Graph The summary results of a company are given as: Product                        A B          C

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd