a. Complete the above table 1 by using the most appropriate base.
我的答案:
…………………………………Total………Machining……Assembly……Canteen………Stores
Allocated costs……………70,022………21,328………29,928………8,437…………10,329
Rent and rates…………….4,641………….1934…………1547…………387……………773
Buildings insurance………3,713…………1547…………1238…………309…………….619
Electricity and gas…………6,800…………2833…………2267…………567……………1133
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Plant depreciation……….28,390……….18,450…………8,520……….—……………1,420
Plant insurance…………….8,517……….5535………….2,556…………—…………….426
……………………………
……………………….Total…….122,083……51,627………46,056………9,700………14,700
Apportion Canteen……………………………6000…………3000……….(9,700)…………700
Apportion Stores…………………………….13700…………1700………—…………….(15400)
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……………………….Total………………………71,327………50,756
對嗎?
(b). Use this information to calculate a production overhead absorption rate for Machining
department and for Assembly department based on machine hours and labor hours
respectively. Round off to nearest dollars for the above table.
如何計算production overhead absorption rate?
是否Production overhead absorption rate for Machining department:
71,327/27,200 = $2.62/machine hour
Production overhead absorption rate for Assembly department:
50,756/18,000= $2.82/direct labour hour