BE $16-4$ Applying Factory Overhead

Obj. $2$

Bergan Company estimates that total factory overhead costs will be $$620,000$ for the year. Direct labor hours are estimated to be $80,000.$ For Bergan Company, $($a$)$ determine the predetermined factory overhead rate using direct labor hours as the activity base, $($b$)$ determine the amount of factory overhead applied to Jobs $200$ and $305$ in May using the data on direct labor hours from BE $16-2,$ and $($c$)$ prepare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate.

BE $16-5$ Job Costs

Obj. $2$

At the end of May, Bergan Company had completed Jobs $200$ and $305.$ Job $200$ is for $2,390$ units, and Job $305$ is for $2,053$ units. Using the data from BE $16-1,$ BE $16-2,$ and BE $16-4,$ determine $($a$)$ the balance on the job cost sheets for Jobs $200$ and $305$ at the end of May, and $($b$)$ the cost per unit for Jobs $200$ and $305$ at the end of May.