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Exercise 24-4 Indirect payroll expense allocated to departments LO P2 Jessica Po

ID: 2513094 • Letter: E

Question

Exercise 24-4 Indirect payroll expense allocated to departments LO P2 Jessica Porter works in both the jewelry department and the cosmetics department of a retail store. Porter assists customers in both departments and arranges and stocks merchandise in both departments. The store allocates Porter's $11,900 annual wages between the two departments based on the time worked in the two departments. Jessica reported the following hours and activitles spent in the two departments. Selling in jewelry department Arranging and stocking merchandise in jewelry department selling in cosmetics department Arranging and stocking merchandise in cosmetics department Idle time spent waiting for a customer to enter one of the departments 50.0 hours 6.0 hours 12.0 hours 7.0 hours 4.0 hours Allocate Jessica's annual wages between the two departments. Department Hours worked Percent of Hours worked Wages Allocation Numerator | Denominator | % of Hours Jewelry Cosmetics Totals

Explanation / Answer

Answer-Jessica's annual wages Betwwen Two department.

Working Note1

Working Hours allocated to Jewelry department.

Selling in Jewelry department=50.00 Hours5959

Arranging And stocking merchandiee in jewelry=6.00 Hours

Idle Time (Allocated In the ratio of 50:12 (Selling time spent in department))=3.225

Total Hours=59.225

Hours Allocation in Cosematics department

Selling Hours=12.00 Hours

Arranging And stocking=7.00 Hours

Idle time(Allocated in the ratio 50:12, Selling time)=0.775 hours

Total Hours=19.775 Hours

Department Hours Worked Percent Of hours Worked       wages Allocation Numerator Denominator % of Wages Jewelry 59.225(W.N1) 59.225 79 .75%(App) $11900 $8925 Cosmetics 19.775(W.N2) 19.775 79 25% $11900 $2975 Totals 79 79 79 100% $11900 $11900