Job order and process-costing

Trimis la data: 2010-10-31 Materia: Contabilitate Nivel: Facultate Pagini: 2 Nota: / 10 Downloads: 0
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A company operates a job costing system. Job number 506 requires AL64 of direct materials and 7 hours of direct labor. Direct labor is paid AL8 per hour. Production overheads are absorbed at the rate of AL20 per direct labor hour and non-production overheads at a rate of 60% of prime cost. What is the total cost of job number 506?2. A company operates a job costing system. Job number 605 requires AL300 of direct materials and AL400 of direct labor.
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Direct labor is paid at the rate of AL8 per hour. Production overheads are absorbed at a rate of AL26 per direct labor hour and non-production overheads are absorbed at a rate of 120% of prime cost. What is the total cost of job number 605?3. Town Company uses a job-order costing system and applies MO to products on a basis of MH of activity. The following estimates were used in preparing a POR: MH 75,000, MO $900,000. The company's cost records reveals the following actual costs and operating data for the year:

. assume that the company closes under- or overapplied MO to CGS. Prepare the journal entry4. assume that the company closes under- or overapplied MO to appropriate accounts. Prepare the journal entry
4. A company operates a process costing system using the first-in-first-out (FIFO) method of valuation. No losses occur in the process. All materials are input at the commencement of the process. Conversion costs are incurred evenly through the process.

The beginning WIP was 80 percent complete as to materials and 60 percent complete as to processing. The ending WIP inventory was 75 percent complete as to materials and 50 percent complete as to processing.Required: assume that the company uses WA method of accounting for units and costs. Prepare a computation of EU and unit costs and a cost reconciliation for the period.
2. repeat the computations in 1) assuming that the company uses the FIFO method of accounting for units and costs.

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