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B ALT-JO-COSTING-T1 ACCOUNTS RECEIVABLE OFFICE OVERHEAD PREPAID INSURANCE EQUIPMENT ACC. DEPR. EQUIP 31 0 ACCOUNTS RECEIVABLE 32 0 OFFICE OVERHEAD 3 0 PREPAID INSURANCE 4 1 EQUIPMENT eady 14 DARBNESPN22222 7 8 10 12 15 16 9 11 13 17 19 23 25 18 20 24 26 27 28 29 30* 21 6 2345 10 > 1 A ALT-JO-COSTING-T1 D E DL FO F G SCORE: 1 WORK IN PROCESS INV DR CR H /13 K DL HRS RATE $120 DL FO $0 DLH=15 TOTAL DL HRS RATE $120 DL FO $0 DLH=22 TOTAL DL HRS RATE $120 DL FO $0 DLH=14 TOTAL DL HRS RATE $120 DL FO DLH=16 $0 TOTAL DL HRS RATE $120 DL FO $0 DLH=30 TOTAL 1 AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 N' L 101 $0 $0 $0 102 $0 $0 $0 103 $0 $0 $0 104 $0 $0 $0 105 $0 $0 $0 M N ACCOUNTS PAYABLE P Q R T U COST OF SERVICES ACCOUNTING REVENUE 1 Nora started her tax service on January 1, 2019. She began by budgeting the office overhead costs projected for the first year: Office Rent $36,000 100,000 Indirect Labor--secretarial and janitorial Photocopying costs 8,000 24,000 Computer leasing costs (hardware and software) Utilities 30,000 Insurance 10,000 $208,000 Total Estimated Office Overhead for 2019 2 Nora plans to work fifty 40-hour weeks in 2019, for a total of 2,000 direct labor hours Calculate the Predetermined Overhead Rate = Total Estimated Overhead / Estimated POR = 0 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and FO; the job cost sheets have formulas to add these figures up. Note: for your convenience, the DL TOTAL and FO TOTAL are calculated below the sheets. 4 Record the actual Office Overhead as follows: OFFICE OVERHEAD 10,500 4,000 SALARIES PAYABLE SALARIES PAYABLE TRANSACTIONS FOR NORA'S TAX SERVICE 99- S 3:16 PM 5/19/2022 7 X fx B C EQUIPMENT ACC. DEPR. EQUIP 29 30 31 0 ACCOUNTS RECEIVABLE 32 0 OFFICE OVERHEAD 33 0 PREPAID INSURANCE 34 1 EQUIPMENT 35 0 ACC. DEPR. EQUIP. 36 0 WORK IN PROCESS INV 37 0 ACCOUNTS PAYABLE 38 0 SALARIES PAYABLE 39 0 COST OF SERVICES 40 0 ACCOUNTING REVENUE 41 42 43 14 -5 6 ALT-10-COSTING-T1 3 G1 21 22 23 24 25 26 27 28 A =SUM(A31:A40) +N26 +N48+U48 DE F H A Lan contain viruses. Unless you need to edit, it's safer to stay in Protected View. J L K RATE DL HRS M 104 $120 DL FO $0 $0 $0 DLH=16 TOTAL $0 DL HRS 105 RATE $120 $0 DL FO $0 $0 DLH=30 TOTAL $0 AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 FO TOTAL $0 DR 0 CR 0 Enable Editing N Comments 0 Share X P Q R S O' Insurance Total Estimated Office Overhead for 2019 V U 10,000 $208,000 2 Nora plans to work fifty 40-hour weeks in 2019, for a total of 2,000 direct labor hours Calculate the Predetermined Overhead Rate = Total Estimated Overhead / Estimated POR = 0 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and FO; the job cost sheets have formulas to add these figures up. Note: for your convenience, the DL TOTAL and FO TOTAL are calculated below the sheets 4 Record the actual Office Overhead as follows: 10,500 4,000 OFFICE OVERHEAD SALARIES PAYABLE ACCOUNTS PAYABLE PREPAID INSURANCE ACC. DEPR. EQUIP 2,000 1,500 3,000 5 Make two summary entries to the T-accounts, as follows: WORK IN PROCESS SALARIES PAYABLE XXX Nora's compensation (add up the XXX XXX Applying office (add the FO figuri WORK IN PROCESS FACTORY OVERHEAD XXX 6 At this point, is the overhead over or underapplied and by how much? Over or Under? By how much? 0 7 Jobs 101 and 102 were complete and delivered to customers. The customer for Job 101 was billed $5,000 and the customer for Job 102 was billed $7,000. The entry should look like this: XXX Accounts Receivable 54 55 56 57 58 59 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 DL HRS RATE DL $120 FO $0 DLH=30 TOTAL AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 FO TOTAL $0 ALT-JO-COSTING-T1 105 $0 $0 $0 0 N ZO O P Q R S T U POR = 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and, FO; the job cost sheets have formulas to add these figures up. Note: for your convertience, the DL TOTAL and FO TOTAL are calculated below the sheets. 4 Record the actual Office Overhead as follows: 10,500 4,000 OFFICE OVERHEAD SALARIES PAYABLE ACCOUNTS PAYABLE PREPAID INSURANCE ACC. DEPR. EQUIP 2,000 1,500 3,000 5 Make two summary entries to the T-accounts, as follows: WORK IN PROCESS SALARIES PAYABLE XXX Nora's compensation (add XXX XXX WORK IN PROCESS FACTORY OVERHEAD Applying office (add the FO figures on the job cost sheets) XXX 6 At this point, is the overhead over or underapplied and by how much? Over or Under?' By how much? 0 7 Jobs 101 and 102 were complete and delivered to customers. The customer for Job 101 was billed $5,000 and the customer for Job 102 was billed $7,000. The entry should look like this: XXX Accounts Receivable Accounting Revenue XXX Cost of Services XXX Work in Process XXX W X Y the DL figures on the job cost sheets) Fill in costs of Job 101 + Job 102 H AA B ALT-JO-COSTING-T1 ACCOUNTS RECEIVABLE OFFICE OVERHEAD PREPAID INSURANCE EQUIPMENT ACC. DEPR. EQUIP 31 0 ACCOUNTS RECEIVABLE 32 0 OFFICE OVERHEAD 3 0 PREPAID INSURANCE 4 1 EQUIPMENT eady 14 DARBNESPN22222 7 8 10 12 15 16 9 11 13 17 19 23 25 18 20 24 26 27 28 29 30* 21 6 2345 10 > 1 A ALT-JO-COSTING-T1 D E DL FO F G SCORE: 1 WORK IN PROCESS INV DR CR H /13 K DL HRS RATE $120 DL FO $0 DLH=15 TOTAL DL HRS RATE $120 DL FO $0 DLH=22 TOTAL DL HRS RATE $120 DL FO $0 DLH=14 TOTAL DL HRS RATE $120 DL FO DLH=16 $0 TOTAL DL HRS RATE $120 DL FO $0 DLH=30 TOTAL 1 AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 N' L 101 $0 $0 $0 102 $0 $0 $0 103 $0 $0 $0 104 $0 $0 $0 105 $0 $0 $0 M N ACCOUNTS PAYABLE P Q R T U COST OF SERVICES ACCOUNTING REVENUE 1 Nora started her tax service on January 1, 2019. She began by budgeting the office overhead costs projected for the first year: Office Rent $36,000 100,000 Indirect Labor--secretarial and janitorial Photocopying costs 8,000 24,000 Computer leasing costs (hardware and software) Utilities 30,000 Insurance 10,000 $208,000 Total Estimated Office Overhead for 2019 2 Nora plans to work fifty 40-hour weeks in 2019, for a total of 2,000 direct labor hours Calculate the Predetermined Overhead Rate = Total Estimated Overhead / Estimated POR = 0 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and FO; the job cost sheets have formulas to add these figures up. Note: for your convenience, the DL TOTAL and FO TOTAL are calculated below the sheets. 4 Record the actual Office Overhead as follows: OFFICE OVERHEAD 10,500 4,000 SALARIES PAYABLE SALARIES PAYABLE TRANSACTIONS FOR NORA'S TAX SERVICE 99- S 3:16 PM 5/19/2022 7 X fx B C EQUIPMENT ACC. DEPR. EQUIP 29 30 31 0 ACCOUNTS RECEIVABLE 32 0 OFFICE OVERHEAD 33 0 PREPAID INSURANCE 34 1 EQUIPMENT 35 0 ACC. DEPR. EQUIP. 36 0 WORK IN PROCESS INV 37 0 ACCOUNTS PAYABLE 38 0 SALARIES PAYABLE 39 0 COST OF SERVICES 40 0 ACCOUNTING REVENUE 41 42 43 14 -5 6 ALT-10-COSTING-T1 3 G1 21 22 23 24 25 26 27 28 A =SUM(A31:A40) +N26 +N48+U48 DE F H A Lan contain viruses. Unless you need to edit, it's safer to stay in Protected View. J L K RATE DL HRS M 104 $120 DL FO $0 $0 $0 DLH=16 TOTAL $0 DL HRS 105 RATE $120 $0 DL FO $0 $0 DLH=30 TOTAL $0 AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 FO TOTAL $0 DR 0 CR 0 Enable Editing N Comments 0 Share X P Q R S O' Insurance Total Estimated Office Overhead for 2019 V U 10,000 $208,000 2 Nora plans to work fifty 40-hour weeks in 2019, for a total of 2,000 direct labor hours Calculate the Predetermined Overhead Rate = Total Estimated Overhead / Estimated POR = 0 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and FO; the job cost sheets have formulas to add these figures up. Note: for your convenience, the DL TOTAL and FO TOTAL are calculated below the sheets 4 Record the actual Office Overhead as follows: 10,500 4,000 OFFICE OVERHEAD SALARIES PAYABLE ACCOUNTS PAYABLE PREPAID INSURANCE ACC. DEPR. EQUIP 2,000 1,500 3,000 5 Make two summary entries to the T-accounts, as follows: WORK IN PROCESS SALARIES PAYABLE XXX Nora's compensation (add up the XXX XXX Applying office (add the FO figuri WORK IN PROCESS FACTORY OVERHEAD XXX 6 At this point, is the overhead over or underapplied and by how much? Over or Under? By how much? 0 7 Jobs 101 and 102 were complete and delivered to customers. The customer for Job 101 was billed $5,000 and the customer for Job 102 was billed $7,000. The entry should look like this: XXX Accounts Receivable 54 55 56 57 58 59 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 DL HRS RATE DL $120 FO $0 DLH=30 TOTAL AUTOMATED TOTALS FOR JC SHEETS: DL TOTAL $0 FO TOTAL $0 ALT-JO-COSTING-T1 105 $0 $0 $0 0 N ZO O P Q R S T U POR = 3 Nora set her Direct Labor Rate at $120 per hour. Each job cost sheet indicates the number of direct labor hours worked by Nora. Fill in the HOURS COLUMN for DL and, FO; the job cost sheets have formulas to add these figures up. Note: for your convertience, the DL TOTAL and FO TOTAL are calculated below the sheets. 4 Record the actual Office Overhead as follows: 10,500 4,000 OFFICE OVERHEAD SALARIES PAYABLE ACCOUNTS PAYABLE PREPAID INSURANCE ACC. DEPR. EQUIP 2,000 1,500 3,000 5 Make two summary entries to the T-accounts, as follows: WORK IN PROCESS SALARIES PAYABLE XXX Nora's compensation (add XXX XXX WORK IN PROCESS FACTORY OVERHEAD Applying office (add the FO figures on the job cost sheets) XXX 6 At this point, is the overhead over or underapplied and by how much? Over or Under?' By how much? 0 7 Jobs 101 and 102 were complete and delivered to customers. The customer for Job 101 was billed $5,000 and the customer for Job 102 was billed $7,000. The entry should look like this: XXX Accounts Receivable Accounting Revenue XXX Cost of Services XXX Work in Process XXX W X Y the DL figures on the job cost sheets) Fill in costs of Job 101 + Job 102 H AA