Gerry's Electronics manufactures mouses for computers. In April, the two próduction departments had budgeted allocation bases of P5,000 machine hours in Department 1 and 2,500 direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for the month were P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in the two departments were as follows:

Financial And Managerial Accounting
15th Edition
ISBN:9781337902663
Author:WARREN, Carl S.
Publisher:WARREN, Carl S.
Chapter19: Support Department And Joint Cost Allocation
Section: Chapter Questions
Problem 2CMA: Adam Corporation manufactures computer tables and has the following budgeted indirect manufacturing...
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202 Chapter 6
17. Gerry's Electronics manufactures mouses for computers. In April, the two
próduction departments had budgeted allocation bases of P5,000 machine
hours in Department 1 and 2,500 direct manufacturing labor hours in
Department 2. The budgeted manufacturing overheads for the month were
P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in
the two departments were as follows:
Department 1
P44,000
13,000
21,000
4,400
3,000
Department 2
P71,000
5,400
21,400
3,600
1,900
1,500
Direct materials purchased on account
Direct materials used
Direct manufacturing labor
Indirect manufacturing labor
Indirect materials used
Lease on equipment
Utilities
6,500
400
500
Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing
labor hours in Department 2. The company uses a budgeted departmental
overhead rate for applying overhead to production.
What is the budgeted manufacturing overhead rate for Department 1?
P 4.60 per hour
P 5.00 per hour
P 9.20 per hour
P10.00 per hour
a.
b.
с.
d.
Gerry's Electronics manufactures mouses for computers. In April, the two
production departments had budgeted allocation bases of P5,000 machine
hours in Department 1 and 2,500. direct manufacturing labor hours in
Department 2. The budgeted manufacturing overheads for the month were
P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in
the two departments were as follows:
18.
Direct materials purchased on account
Direct materials used
Direct manufacturing labor
Indirect manufacturing labor
Indirect materials used
Lease on equipment
Utilities
Department 1
P44,000
13,000
21,000
4,400
3,000
6,500
400
Department 2
P71,000
5.400
21,400
3,600
1,900
1,500
500
Transcribed Image Text:202 Chapter 6 17. Gerry's Electronics manufactures mouses for computers. In April, the two próduction departments had budgeted allocation bases of P5,000 machine hours in Department 1 and 2,500 direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for the month were P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in the two departments were as follows: Department 1 P44,000 13,000 21,000 4,400 3,000 Department 2 P71,000 5,400 21,400 3,600 1,900 1,500 Direct materials purchased on account Direct materials used Direct manufacturing labor Indirect manufacturing labor Indirect materials used Lease on equipment Utilities 6,500 400 500 Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing labor hours in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production. What is the budgeted manufacturing overhead rate for Department 1? P 4.60 per hour P 5.00 per hour P 9.20 per hour P10.00 per hour a. b. с. d. Gerry's Electronics manufactures mouses for computers. In April, the two production departments had budgeted allocation bases of P5,000 machine hours in Department 1 and 2,500. direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for the month were P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in the two departments were as follows: 18. Direct materials purchased on account Direct materials used Direct manufacturing labor Indirect manufacturing labor Indirect materials used Lease on equipment Utilities Department 1 P44,000 13,000 21,000 4,400 3,000 6,500 400 Department 2 P71,000 5.400 21,400 3,600 1,900 1,500 500
Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing
Systems Design: Job-Order Costing 203
er hours in Department 2. The company uses a budgeted departmental
overhead rate for applying overhead to production.
What is the budgeted manufacturing overhead rate for Department 2?
P 4.60
P 5.00
Р 9.20
P10.00
a.
b.
с.
d.
Gerry's Electronics manufactures mouses for computers. In April, the two
19.
production departments had budgeted allocation bases of P5,000 machine
hours in Department 1 and 2,500 direct manufacturing labor hours in
Department 2. The budgeted manufacturing overheads for the month were
P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in
the two departments were as follows:
Direct materials purchased on account
Direct materials used
Direct manufacturing labor
Indirect manufacturing labor
Indirect materials used
Lease on equipment
Utilities
Department 1
P44,000
13,000
21,000
Department 2
P71,000
5,400
21,400
3,600
4,400
3,000
6,500
400
1,900
1,500
500
Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing
labor hours in Department 2. The company uses a budgeted departmental
overhead rate for applying overhead to production.
What is the total cost of Job 100?
P18,400
b.
a.
P60,800
P64,600
d.
c.
P82,600
Transcribed Image Text:Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing Systems Design: Job-Order Costing 203 er hours in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production. What is the budgeted manufacturing overhead rate for Department 2? P 4.60 P 5.00 Р 9.20 P10.00 a. b. с. d. Gerry's Electronics manufactures mouses for computers. In April, the two 19. production departments had budgeted allocation bases of P5,000 machine hours in Department 1 and 2,500 direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for the month were P23,000 and P25,000, respectively. For Job 100, the actual costs incurred in the two departments were as follows: Direct materials purchased on account Direct materials used Direct manufacturing labor Indirect manufacturing labor Indirect materials used Lease on equipment Utilities Department 1 P44,000 13,000 21,000 Department 2 P71,000 5,400 21,400 3,600 4,400 3,000 6,500 400 1,900 1,500 500 Job 100 incurred 500 machine hours in Department 1 and 150 manufacturing labor hours in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production. What is the total cost of Job 100? P18,400 b. a. P60,800 P64,600 d. c. P82,600
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