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Tyler Tooling cost at $420,000 and total machine hours at 60.000 During the firs

ID: 2608502 • Letter: T

Question

Tyler Tooling cost at $420,000 and total machine hours at 60.000 During the first month of operations, the company worked on three jots and recorded the tollowing actual drect materalts cost direct labor cos ect m Direct 43 200 s 49,600 28 800 S 11.200 5 9.600 1,000 hours 4,000 hours 2.000 hours7.000 hours Job 101 was completed and sold for s60,00o Job 102 was completed but not sold Job 103 is still in process Actual d costs recorded during the first month of operations sotaled $45.000 Required t. Prepare a lournal entry showing the transter of Job 102 mo Finshed Goods Inventory upon ts completion 3. Prepare the journal entry to transter t (If no entry is required for a transaction/event, select "No Journal Entry Required" in the fhirst account field. Do not round your intermediate cakculations the balance of Journal entry worksheet Record the transfer of completed job 102 to finished goods inventory.

Explanation / Answer

Solution:

Estimated manufacturing overhead cost = $420,000

Estimated machine hours = 60000

Overhead recovery rate = Estimated manufacturing overhead / Estimated machine hours

=$420,000/60000 = $7 per machine hour

Computation of Job Cost Particulars Job 101 Job 102 Job 103 Total Direct Material (A) $19,200.00 $14,400.00 $9,600.00 $43,200.00 Direct Labor (B) $28,800.00 $11,200.00 $9,600.00 $49,600.00 Machine hours 1000 4000 2000 7000 Overhead recovery rate (Per machine hour) $7.00 $7.00 $7.00 Applied manufacturing overhead cost (Machine hours * Overhead recovery rate) ( C) $7,000.00 $28,000.00 $14,000.00 $49,000.00 Total Cost (A+B+C) $55,000.00 $53,600.00 $33,200.00 $141,800.00