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The following information pertains to Gus Company: Service Departments Producing

ID: 2479413 • Letter: T

Question

The following information pertains to Gus Company:

Service Departments

Producing Departments

Personnel

Maintenance

Fabrication

Assembly

Budgeted overhead

$320,000

$576,000

$560,000

$640,000

Direct labor-hours

4,000

5,000

16,000

20,000

Machine-hours

24,000

16,000

Number of employees

8

10

30

50


Gus Company does not divide costs into fixed and variable components. Personnel costs are allocated based on the number of employees, and maintenance costs are allocated based on machine-hours. Predetermined overhead rates for Fabrication and Assembly are based on direct labor-hours (round amounts to dollars).

If the direct method is used to allocate service department costs, the predetermined overhead rate for the Fabrication Department (rounded to 2 decimal places) would be:

Service Departments

Producing Departments

Explanation / Answer

predetermined oh rate for fabrication department;; 560000/16000 = $35/direct labour hour