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Jeelani Construction Company is composed of two divisions: (1) Home Construction

ID: 2363643 • Letter: J

Question

Jeelani Construction Company is composed of two divisions: (1) Home Construction and (2) Commercial Construction. The Home Construction Division is in the process of building 12 houses and the Commercial Construction Division is working on 3 projects. Cost items of the company follow: Company president's salary Depreciation on crane used in commercial construction Salary of corporate office manager Wages of workers assigned to a specific construction project Supplies used by the Commercial Construction Division Labor on a particular house Salary of the supervisor of commercial construction projects Supplies, such as glue and nails, used by the Home Construction Division Cost of building permits Materials used in commercial construction projects Depreciation on home building equipment (small tools such as hammers or saws) A. Identify each cost as being a direct or indirect cost assuming the cost objects are the individual products (houses or projects). B. Identify each cost as being a direct or indirect cost, assuming the cost objects are the two divisions. C. Identify each cost as being a direct or indirect cost assuming the cost object is Jeelani Construction Company as a whole.

Explanation / Answer

Company president’s salary

Indirect

Depreciation on crane used in commercial construction

Direct

Depreciation on home office building

Indirect

Salary of corporate office manager

Indirect

Wages of workers assigned to a specific construction project

Direct

Supplies used by Commercial Construction Division

Indirect

Labor on a particular house

Direct

Salary of the supervisor of commercial construction projects

Indirect

Supplies, such as glue and nails, used by the Home Construction Division

Indirect

Cost of building permits

Direct

Materials used in commercial construction projects

Indirect

Depreciation on home building equipment (small tools such as hammers or saws)

Direct

b) Identify each cost as being a direct or indirect cost, assuming the cost objects are the two divisions.

Company president’s salary

Indirect

Depreciation on crane used in commercial construction

Direct

Depreciation on home office building

Indirect

Salary of corporate office manager

Indirect

Wages of workers assigned to a specific construction project

Direct

Supplies used by Commercial Construction Division

Direct

Labor on a particular house

Direct

Salary of the supervisor of commercial construction projects

Direct

Supplies, such as glue and nails, used by the Home Construction Division

Direct

Cost of building permits

Direct

Materials used in commercial construction projects

Direct

Depreciation on home building equipment (small tools such as hammers or saws)

Direct

c) Identify each cost as being a direct or indirect cost assuming the cost object is Jeelani Construction Company as a whole.

Company president’s salary

Direct

Depreciation on crane used in commercial construction

Direct

Depreciation on home office building

Direct

Salary of corporate office manager

Direct

Wages of workers assigned to a specific construction project

Direct

Supplies used by Commercial Construction Division

Direct

Labor on a particular house

Direct

Salary of the supervisor of commercial construction projects

Direct

Supplies, such as glue and nails, used by the Home Construction Division

Direct

Cost of building permits

Direct

Materials used in commercial construction projects

Direct

Depreciation on home building equipment (small tools such as hammers or saws)

Direct

Company president’s salary

Indirect

Depreciation on crane used in commercial construction

Direct

Depreciation on home office building

Indirect

Salary of corporate office manager

Indirect

Wages of workers assigned to a specific construction project

Direct

Supplies used by Commercial Construction Division

Indirect

Labor on a particular house

Direct

Salary of the supervisor of commercial construction projects

Indirect

Supplies, such as glue and nails, used by the Home Construction Division

Indirect

Cost of building permits

Direct

Materials used in commercial construction projects

Indirect

Depreciation on home building equipment (small tools such as hammers or saws)

Direct

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