Cost Accounting P_21-22 Group 1: Sriyati_1201004903 Mutiara_1301058030 Edgar Pandu Putra_1301058876 Irine Andriani_1301059172 Oliviane Theodora_1301059872 Astria Novita_1301060653 Obiyanto_1301060754 Indra Purbo_13010
Work in Process, December 1 (Job 50) $ 54,000 Materials and supplies requisitioned for: Job 50 $ 45,000 Job 51 37,500 Job 52 25,500 Supplies 3,500 Factory direct labor hours: Job 50 3,500 Job 51 3,000 Job 52 2,000 Labor costs: Direct labor wages $ 102,000 Indirect labor wages 15,000 Supervisory salaries 6,000 Building occupancy costs 3,500 Factory equipment costs 6,000 Other factory costs 5,000 Jobs 50 and 51 were completed during December. The predetermined factory overhead rate is $4.50 per direct labor hour. Required: 1) Compute the total cost of Job 50 Preceding Work in Process Direct Materials Direct Labor (3,500 LH : 8,500 LH x $102,000) Applied FOH ($4.50/LH x 3,500 LH) Total Cost Job 50
$ $ $ $
54,000 45,000 42,000 15,750 156,750
2) Determine the factory overhead costs applied to Job 52 during December.
3) Compute the total factory overhead costs applied during December.
