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Delph Company uses a job-order costing system and has two manufacturing departme

ID: 2341887 • Letter: D

Question

Delph Company uses a job-order costing system and has two manufacturing departments—Molding and Fabrication. The company provided the following estimates at the beginning of the year:

  

  

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs—Job D-70 and Job C-200. It provided the following information related to those two jobs:

  

  

  
Delph had no overapplied or underapplied manufacturing overhead during the year.

4. Required information

  

Compute the predetermined plantwide overhead rate. (Round your answer to 2 decimal places.)

          

Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

          

If Delph establishes bid prices that are 130% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

          

What is Delph’s cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)

       

References

eBook & Resources

WorksheetLearning Objective: 02-01 Compute a predetermined overhead rate.Learning Objective: 02-03 Compute the total cost and average cost per unit of a job.

Difficulty: 2 MediumLearning Objective: 02-02 Apply overhead cost to jobs using a predetermined overhead rate.

Check my work

5.

value:
25.00 points

Required information

  

Compute the predetermined departmental overhead rates. (Round your answer to 2 decimal places.)

         

Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

          

If Delph establishes bid prices that are 130% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

          

What is Delph’s cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)

       

Delph Company uses a job-order costing system and has two manufacturing departments—Molding and Fabrication. The company provided the following estimates at the beginning of the year:

Explanation / Answer

Req 4. Plantwide OH rate: Fixed OH perr MH (990000/76000) 13.03 Variable OH 5.9 OH rate per MH 18.93 Cost of Jobs: Job D-70 Job C-200 Direct Material 706000 510,000 Direct Labour 390000 410,000 OH applied 624690 813,990 Total Manufacturing cost 1720690 1733990 Bid price Job D-70 Job C-200 Total Manufacturing cost 1720690 1733990 Add: Markup @30% 516207 520197 Bid price 2236897 2254187 Cost of goods sold: Job D-70 2236897 Job C-200 2254187 Total cost of goods sold 4491084 Req 5. Deppt OH rate: Molding: Fixed OH rate (720000/33000) 21.82 Variable OH 5.9 Oh rate 27.72 Fabrication: Fixed OH rate (270000/43000) 6.28 Variable OH 5.9 OH rate 12.18 Cost of Jobs: Job D-70 Job C-200 Direct Material 706000 510,000 Direct Labour 390000 410,000 OH applied Molding @ 27.72 665280 249480 Fabrication @12.18 109620 414120 Total Manufacturing cost 1870900 1583600 Bid price Job D-70 Job C-200 Total Manufacturing cost 1870900 1583600 Add: Markup @30% 561270 475080 Bid price 2432170 2058680 Cost of goods sold: Job D-70 2432170 Job C-200 2058680 Total cost of goods sold 4490850

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