asaallIhrd 11/ llitn II/1111g oscnccml hall herll I//kirf ¦ %.1
old I” I n. j1.11 I ink 1J1,11 herbead Rates r 221 mI, 1,r I „ mink. Coning and Finwhing. MI company u.e• jib °Mel L4.4 •vgerti 0 hr.( in cdclei JJII1W11 I 1% el head late Ill cad) department The Culling Depanment twit% II. ;nit on NA °Mr’ rniktIntil…….riy wade ffillt CSIilhate.: lajobiol:’,4u1s. and ihr I illl•.11111)! kparlineill bases Its rate on direct labour cilltd Al the beginning of the
Direr, labour hours …… ….. 11.timie hours …………….. 1.Intitticrur mg. overhead cost …… Dart 14hour cod …… . ……
5010 33.000 45.000 3,000 S382.500 3499.500 $ 50.000 5270.000
Mt qiiind. picliclermined overhead rate to be used in each depanment. mnrcl licad rates that you computed in pan I I are effect. The job cog sheet For WI/ I` h:CI: •!.11 I :A and completed during the year, showed the following.
Deportment
Cutting FInbildng .. 1.:L.mr hours r • lieurN. ..!. gal. requisitioned ; labour cost 6 SU S500 S 70 20 4 5310 S ISO
1.11 overhead cast applied mph 203. substantially different amounts of overhead cast to be assigned to some lobs if the plantoide overhead rate based on direst labour cost. rather than using depaninenial n computations are necessary.
Problems
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