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please let me know how to solve them. 1. Davvies Company uses a job-order costin

ID: 2610081 • Letter: P

Question

please let me know how to solve them.

1. Davvies Company uses a job-order costing system. Assume that Job #504 is the only one in process. The following information is available:

Refer to Davvies Company. What is the overhead application rate if Davvies uses a predetermined overhead application rate based on direct labor hours (rounded to the nearest whole cent)? Answer: 5.38

Budgeted direct labor hours

65,000

Budgeted machine hours

9,000

Budgeted overhead

$350,000

Direct material

$110,500

Direct labor cost

$70,000

2. Refer to Davvies Company. What is the total cost of Job #504 assuming that overhead is applied at the rate of 135% of direct labor cost (rounded to the nearest whole dollar)?

Answer: $275,000

1. Davvies Company uses a job-order costing system. Assume that Job #504 is the only one in process. The following information is available:

Refer to Davvies Company. What is the overhead application rate if Davvies uses a predetermined overhead application rate based on direct labor hours (rounded to the nearest whole cent)? Answer: 5.38

Budgeted direct labor hours

65,000

Budgeted machine hours

9,000

Budgeted overhead

$350,000

Direct material

$110,500

Direct labor cost

$70,000

Explanation / Answer

1. Overhead application rate = Budgeted overhead/Budgeted direct labour hour

= 350000/65000

Overhead application rate = 5.38 per labour hour

2. Total cost of job :

Direct material 110500 Direct labour 70000 Overhead applied (70000*135%) 94500 Total cost 275000