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Factory Overhead Rates, Entries, and Account Balance Sundance Solar Company oper

ID: 2331967 • Letter: F

Question

Factory Overhead Rates, Entries, and Account Balance

Sundance Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows:

a. Determine the factory overhead rate for Factory 1.
$ per machine hour

b. Determine the factory overhead rate for Factory 2.
$ per direct labor hour

c. Journalize the entries to apply factory overhead to production in each factory for March.

d. Determine the balances of the factory overhead accounts for each factory as of March 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead. DETERMINE IF DEBIT OR CREDIT AND OVER OR UNDERAPPLIED

Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning March 1 $543,480 $805,200 Estimated direct labor hours for year 13,200 Estimated machine hours for year 19,410 Actual factory overhead costs for March $43,340 $69,690 Actual direct labor hours for March 1,190 Actual machine hours for March 1,510

Explanation / Answer

a. Determine the factory overhead rate for Factory 1.

=Estimated factory overhead cost/Estimated machine hours for year

=543,480/19,410=28 $ per machine hour


b. Determine the factory overhead rate for Factory 2.
=Estimated factory overhead cost/Estimated direct labor hours for year

=$805,200/13200=$61 per direct labor hour

c. Journalize the entries to apply factory overhead to production in each factory for March.

=543,480/19,410=28 $ per machine hour


b. Determine the factory overhead rate for Factory 2.
=Estimated factory overhead cost/Estimated direct labor hours for year

=$805,200/13200=$61 per direct labor hour

c. Journalize the entries to apply factory overhead to production in each factory for March.

Factory 1
Dr CR Work in Progress 1510*28 42280 Factory ovehead 42280 Factory 2
Work in Progress 1190*61 72590 Factory ovehead 72590