Compute the cost per unit, Cost Accounting

Assignment Help:

Assume that during April, the job cost sheet for Job 206 showed the following: 

                                                       Dept. A                   Dept. B

Materials requisitioned*              $ 4000                 $ 3000

Direct labor hours                                 300                        90

Machine hours                                       80                           170

Overhead Applied                                 ?                             ?

* withdrawn from the inventory. 

Required: 

§ Compute the total overhead charged to Job 206.

§ Compute  the cost per unit for the Job 206-assuming the job order was to produce 20 units

Job Cost Sheet for Job Order No. 206

 

 

 

 

Amount in $

Direct Materials

 

 

Department A

      4,000.00

 

Department B

      3,000.00

         7,000.00

Direct labor

 

 

Department A (15* 300)

      4,500.00

 

Department B (12.08*90)

      1,087.20

         5,587.20

 

 

 

Prime Cost

 

       12,587.20

Overheads:

 

 

Department A (49* 300)

    14,700.00

 

Department B (20*170)

      3,400.00

       18,100.00

 

 

 

Total cost

 

       30,687.20

 

 

 

 

 

 

     
     

Total overhead charged to Job 206 is $ 18,100.

   
     

Units Produced in Job 206 = 20

   

Total cost incurred in Job 206 =  $ 30,687.20

   

Cost per unit for the Job 206 = 30,687.20/20 = $1,534.36

      1,534.36

 

 


Related Discussions:- Compute the cost per unit

Typical causes of material variances, Typical Causes of Material Va...

Typical Causes of Material Variances Price Variances a) Paying lower or higher prices than planned. b) Losing or gaining quantity discounts via buying in large

Prepare journal entries to record the budget, The budgeted and actual reven...

The budgeted and actual revenues and expenditures of Seaside Township for a recent year (in millions) were as presented in the schedule that follows: 1. Prepare journal entries

What is the steady-state value of capital labor ratio, 1. A country has the...

1. A country has the per-worker production function  y t = 6 k t 0.5   where y t is output per worker and k t is the capital-labor ratio. The depreciation rate is 0.1 and t

Definition of variance analysis, Definition of Variance Analysis Varia...

Definition of Variance Analysis Variance analysis can merely be defined like the process of analyzing the difference between the actual cost and the standard cost this variati

Optimise manufacturing cost, Optimise Manufacturing Cost Of late it is...

Optimise Manufacturing Cost Of late it is perceived that in order to optimise manufacturing cost, a product might be designed and financed in one country; its material /compon

Calculate contribution to sales ratio, Q. Calculate contribution to sales r...

Q. Calculate contribution to sales ratio? Contribution per unit= sales price per unit less variable cost per unit Break-even volume = Fixed overhead/Contribution per uni

Irrelevant cost., what is irrelevant cost and give example

what is irrelevant cost and give example

Assignment, What is the major value of the weighted cost of capital calcula...

What is the major value of the weighted cost of capital calculation for the firm?

Calculate the maximum capital cost allowance, At the beginning of 2010, Mir...

At the beginning of 2010, Mirror Corporation, had undepreciated capital cost (UCC) of $1,575,000 in asset Class 38 with a CCA rate of 30%. On April 15, 2010, Mirror sold an asset t

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