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Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps ch

ID: 2423435 • Letter: Y

Question

Your friend, Suzie Whitson, has designed a new type of outdoor toy that helps children learn basic concepts such as colors, numbers, and shapes. Suzie’s product will target two groups: day care centers in warm climates and home school programs. Her company is Jiffy Jet and costs for last month follow.

          

  Factory rent $ 3,200   Company advertising 1,000   Wages paid to assembly workers 30,000   Depreciation for salespersons’ vehicles 2,000   Screws 500   Utilities for factory 900   Assembly supervisor’s salary 3,500   Sandpaper 150   President’s salary 6,000   Plastic tubing 4,200   Paint 250   Sales commissions 1,200   Factory insurance 1,000   Depreciation on cutting machines 2,000   Wages paid to painters 7,500
Determine the total cost for each of the following:          a. Direct materials. b. Direct labor. c. Manufacturing overhead. d. Prime cost. e. Conversion cost. f. Total product cost.        

Explanation / Answer

CLASSIFICATION OF COST MATERIAL LABOUR MFG. OVERHEADS OTHER PERIOD COST factory rent 3200 Companny Advertisement 1000 Wages paid to Assembly workerrs 30000 Depreciation to salesperson 2000 Screws 500 Utilities of factory 900 Assembly of supervisors 3500 Sandpaper 150 Presidents salary 6000 Plastic Tubing 4200 Paint 250 Sales commission 1200 Factory Insurance 1000 Depreciation on cutting machines 2000 Wages paid to painters 7500 Total 4200 37500 11500 10200 Req A: Direct material: $ 4,200 Req B: Directc labour: $ 37500 Req C: Manufacturing overheads: $11500 Req D: Prime cost: Material cost+ labour cost (4200+ 37500) = $41,700 Req E: Conversion cost: Labour cost+ manufacturing overheads (37500+11500) = $49,000 Req F: Total Product cost: Material cost 4200 Labour cost 37500 Overheads cost 11500 Total product cost 53200 Note: Screw, paing, sandpapers are indirect material used in production. Note: Superevisors salaries is a indirect labour.