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The company records the following actual costs for the year: Indirect labor.....

ID: 2424523 • Letter: T

Question

The company records the following actual costs for the year:

Indirect labor.........................................$40,000 Rent on Plant..........................................$16,000

Plant supplies.........................................20,000 Plant utilities.............................................10,000

Machinery repair......................................14,000 Sales commissions....................................30,000

Advertising.............................................6,000 Direct labor.................................................64,000

Jay had budgeted $60,000 of direct labor cost and $90,000 of manufacturing overhead costs of the year.

Question: Compute the allocated manufacturing overhead.

Explanation / Answer

Solution.

Budgeted direct labor cost is = $60,000

Actual Direct labor                     =   $64,000

Allocated manufacturing overhead is ....

Indirect labor.........................................$40,000

Rent on Plant........................................$16,000

Plant supplies.........................................20,000

Plant utilities.............................................10,000

Machinery repair......................................14,000

Total manufacturing overhead                    = $100,000

Budgeted manufacturing overhead costs = $90,000

Overapplyed manufacturing overhead = $10,000