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X Company has two production departments, 1 and 2. Listed below are budgeted inf

ID: 2424490 • Letter: X

Question

X Company has two production departments, 1 and 2. Listed below are budgeted information for the two departments, and actual information for one of its products, Product X:

3. Using a plantwide allocation system with direct labor hours as the cost driver, what was the allocation to Product X [round overhead rates to the nearest cent]?

4. Using a departmental allocation system with direct labor hours as the cost driver in Department 1 and machine hours as the cost driver in Department 2, what was the allocation to Product X [round overhead rates to the nearest cent]?

Please show your work and give answer for number 3 and 4

Department 1 All Products Product X    Overhead $4,500,000    -          Direct labor $600,000    $10,800        Direct labor hours 40,000    720        Machine hours 100,000    1,020        Units produced 59,000    630     Department 2    Overhead $2,200,000    -          Direct labor $600,000    $3,840        Direct labor hours 40,000    256        Machine hours 130,000    850        Units produced 39,000    630    

Explanation / Answer

Plantwide allocation system

Overhead in Dept 1

4500000

Overhead in Dept 2

2200000

Total Overhead (A)

6700000

Direct labour hour in Dept 1

40000

Direct labour hour in Dept 2

40000

Total Labour hour (B)

80000

Plant wide overhead rate ( C) = (A)/(B)

83.75

Direct labour hour in Dept 1 (Product X)

720

Direct labour hour in Dept 2 (Product X)

256

Total direct labour hour in Dept (Product X) (D)

976

Total Overhead to Product X ( C)*(D)

81740

Departmental allocation system

Overhead in Dept 1 (1)

4500000

Overhead in Dept 2 (2)

2200000

Direct labour hour in Dept 1 (3)

40000

Machine hour in Dept 2 (4)

130000

Overhead rate in dept 1 (6)=(1)/(3)

112.50

Overhead rate in dept 2 (7)=(2)/(4)

              16.92

Direct labour hour in Dept 1 (Product X) (8)

720

Machine hour in Dept 2 (Product X) (9)

850

Overhead Dept 1 (Product X) (8)*(6)

81000

overhead Dept 2 (Product X) (9)*(7)

            14,385

Plantwide allocation system

Overhead in Dept 1

4500000

Overhead in Dept 2

2200000

Total Overhead (A)

6700000

Direct labour hour in Dept 1

40000

Direct labour hour in Dept 2

40000

Total Labour hour (B)

80000

Plant wide overhead rate ( C) = (A)/(B)

83.75

Direct labour hour in Dept 1 (Product X)

720

Direct labour hour in Dept 2 (Product X)

256

Total direct labour hour in Dept (Product X) (D)

976

Total Overhead to Product X ( C)*(D)

81740

Departmental allocation system

Overhead in Dept 1 (1)

4500000

Overhead in Dept 2 (2)

2200000

Direct labour hour in Dept 1 (3)

40000

Machine hour in Dept 2 (4)

130000

Overhead rate in dept 1 (6)=(1)/(3)

112.50

Overhead rate in dept 2 (7)=(2)/(4)

              16.92

Direct labour hour in Dept 1 (Product X) (8)

720

Machine hour in Dept 2 (Product X) (9)

850

Overhead Dept 1 (Product X) (8)*(6)

81000

overhead Dept 2 (Product X) (9)*(7)

            14,385