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ID: 2424762 • Letter: I

Question

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X Company has two production departments, X and Y. Listed below are budgeted information for the two departments, and actual information for one of its products, Product 1: 3. Using a plantwide allocation system with machine hours as the cost driver, what was the allocation to Product 1 [round overhead rates to the nearest cent]? 4. Using a departmental allocation system with direct labor hours as the cost driver in Department X and machine hours as the cost driver in Department Y, what was the allocation to Product 1 [round overhead rates to the nearest cent.

Explanation / Answer

1)Plantwide allocation system = (6,800,000+2,100,000)/ (110,000+120,000) = $39

Allocated $39 * (1100+890)      = $77,160

Department X = 6,800,000/40,000 = 170 *799       =   $135,830

Department Y = 2,100,000/120,000 = $18 *890     =        16,020

Total alocated                                                         = $151,850

1)Plantwide allocation system = (6,800,000+2,100,000)/ (110,000+120,000) = $39

Allocated $39 * (1100+890)      = $77,160

Department X = 6,800,000/40,000 = 170 *799       =   $135,830

Department Y = 2,100,000/120,000 = $18 *890     =        16,020

Total alocated                                                         = $151,850