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XYZ Ltd has two production departments: assembly and finishing. There are also t

ID: 2564292 • Letter: X

Question

XYZ Ltd has two production departments: assembly and finishing. There are also two support departments: maintenance and human resources (HR). The following estimates for the production departments were made for the current year:

Assembly

Finishing

Total

Manufacturing overheads

$356,000

$471,000

$827,000

The budgeted overhead costs for the year for each support departments are as follows:

Maintenance $142,000

HR                                          $173,000

The usage of the support departments’ output (hours of service) for the year is as follows:

User of the service

Maintenance

HR

Maintenance

0

26

HR

0

0

Assembly

26

34

Finishing

36

48

Use the direct method to allocate the budgeted overhead costs of the Maintenance and HR departments to the production departments (Assembly and Finishing). Enter the amount of total manufacturing overhead borne by the Finishing department.

Assembly

Finishing

Total

Manufacturing overheads

$356,000

$471,000

$827,000

Explanation / Answer

Finishing Direct costs 471000 Maintenance dept. costs 82452 =142000/62*36 HR dept. costs 101268 =173000/82*48 Total manufacturing overhead 654720