Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

learned corporation recorded the following transaction for the just completed mo

ID: 2572274 • Letter: L

Question

learned corporation recorded the following transaction for the just completed mon 5-44 EXERCISE 5-5 Larned Corporation recorded the following transactions for the just completed month. a. $71,000 in raw materials were requisitioned for use in production. Of this amount, $62,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $112,000 were incurred. Of this amount, $101,000 was for direct labor and the remainder c. Additional actual manufacturing overhead costs of $175,000 d. A total of $188,000 in manufacturing overhead was applied Determine the underapplied or overapplied overhead for the was for indirect labor. were incurred. to jobs. month.

Explanation / Answer

Underapplied or overapplied overhead is the difference between the manufacturing overhead cost applied to work in process and total actual overhead incurred during the year.   

Calculation for underapplied or overapplied overhead :-

Indirect material [$71000 - 62000] = $9000

Add: Indirect labor [$112000 - $101000] = $11000

Add: Other manufacturing overhead = $175000

Total actual overhead incurred during year = $195000

less: Applied overhead = $188000

   Underapplied overhead = $7000