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1、管理会计作业(chapter16-20)Chapter 16 P757a.Direct materials purchased$410,000(2)Direct materials used:Materials inventory, beginning of year$ 22,000Add: Purchases of direct materials410,000Cost of direct materials available for use$432,000Less: Materials inventory, end of year26,000Cost of direct material
2、s used$406,000(3)Payments of direct labor payrolls$189,000(4)Direct labor cost assigned to production$192,000(5)Total manufacturing costs:Direct materials used part a (2)$406,000Direct labor cost192,000Manufacturing overhead393,600Total manufacturing costs$991,600(6)Cost of finished goods manufactur
3、ed:Work in process inventory, beginning of year$5,000Add: Total manufacturing costs part a (5)991,600Cost of all goods in process during the year$996,600Less: Work in process inventory, end of year9,000Cost of finished goods manufactured$987,600(7)Cost of goods sold:Beginning inventory of finished g
4、oods$38,000Add: Cost of finished goods manufactured parta (6)987,600Cost of goods available for sale$1,025,600Less: Ending inventory of finished goods25,000Cost of goods sold$ 1,000,600(8)Total inventory:Materials inventory$ 26,000Work in process inventory9,000Finished goods inventory25,000Total inv
5、entory$ 60,000b.HILLSDALE MANUFACTURING CORP.Schedule of the Cost of Finished Goods ManufacturedFor the Year Ended December 31, 20Work in process inventory, beginning ofyear$5,000Add: Manufacturing costs assigned to production:Direct materials used part a (2)$406,000Direct labor192,000Manufacturing
6、overhead393,600Tot almanufacturingcos ts991,600Cost of all goods in process during the year$996,600Less: Work in process, end of year9,000Cost of finished goods manufactured$987,600Chapter 16 P761aPurchases of direct materials$360,000bCost of direct materials used:Materials inven to ry, beginning of
7、 year$ 18,000Add: Purchases of direct materials360,000Cost of materials available for use$378, 000Less: Materials inven to ry, end of year14,000Cost of directmaterials used$364,000cDirect labor payrolls paid during the year$225,000dDirect labor costs assigned to production$230,000eOverhead costs dur
8、ing the year$400,000Units in the activity base (direct labor cos ts)230,000Overhead stated as a percentage of direct labor costs($400,000 三 $230,000)174%fDirect materials used (part b)$364,000Direct labor costs assigned to production230,000Manufacturing overhead applied to production400,000Total man
9、ufacturing costs charged to work in process$994,000Work in process inven to ry, beginning of year$ 20,000Add: Totalmanufaeturing eosts(part f)994,000Cost of all goods in process during the year$1,014,000Less: Cost of work in process inve nto ry, end of year25,000Cost of finished goods manufaetured$9
10、89,000hCost of goods sold:Beginning inventory of finished goods$98,000Add: Cost of finished goods manufaetured (part g)989,000Cost of goods available for sale$1,087,000Less: Ending inventory of finished goods110,000Cost of goods sold$977,000iTotal inventory at year-end:Materials inventory$14,000Work
11、 in process inventory25,000Finished goods inventory110,000149,00Tot al inventor yChapter 17 P802a. Department One overhead application rate based on machine-hours:ManufacturingOverhead=$420,000=$35 per machine-hourMachine-Hours12,000Department Two overhead application rate based on direct labor hour
12、s:ManufacturingOverhead=$337,500=$ per direct labor hourDirect Labor Hours 15,000b.Job no. 58:Dep t. OneDep t. TwoTotalDirect materials$ 10,100$7,600$17,700Direct labor16,50011,10027,600Manufactu ring overhead:750 machine-hours X $35 per hour26,25026,250740 direct labor hours X$ per hour16,65016,650
13、Total cost of job no. 58$88,200CGeneral JournalCost ofGoodsSold88,200Finish ed Goods Invent ory88,200To record cost of goods sold (job no.58)to CityFurnitureAccounts Receivable (CityFurniture)147,000Sales147,000To record revenue from sale to City Furn it ure.dDep t OneDep t TwoActual manufactu ring
14、overhead for January$39,010$26,540Manufacturing overhead applied to jobs:1,100 machine-hours X$35 per hour38,5001,200 direct labor hoursX $ per hour27,000Underapplied manufacturing overheadDept One$510Overapplied manufacturing overheadDept Two$460Chapter 17 P805a.Budgeted manufacturing overhead$24,600Budgeted direct labor hours (DLH)一 2,5
