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ACC 213 Chapter 2

High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company uses a job-order costing system in which departmental predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding Department is based on machine-hours, and the rate in the Painting Department is based on direct labor hours. At the beginning of the year, the company provided the following estimates: Department Molding Painting Direct labor-hours 36,000 53,820 Machine-hours 89, eee 39, eee Fixed manufacturing overhead cost $ 231,400 $ 494,96 Variable manufacturing overhead per machine-hour $ 3.60 Variable manufacturing overhead per direct labor-hour $ 5.00 Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job Direct labor hours Machine-hours Direct materials Direct labor cost Department Molding Painting 79 127 390 71 5932 $ 1,240 $ 730 $ 1,010 Required: 1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department 2. Compute the total overhead cost applied to Job 205 3-0. What would be the total manufacturing cost recorded for Job 205? 3-5. If the job contained 20 units, what would be the unit product cost? Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required Required 38 Compute the predetermined Overhead Rates used in the Molding Department and the Painting Department (Round your answers to 2 decimal places.) Molding Department Painting Department Predetermined Overhead Rate per MH per DH Required 1 Required 2 Required 3A Required 3B What would be the total manufacturing cost recorded for Job 2057 (Round "Predetermined ove Round other intermediate calculations and final answers to the nearest dollar amount.) Molding Department Painting Department Total Direct materials Direct labor Manufacturing overhead Total cost Required 1 Required 2 Required 3A Required 3A Required 38 * If the job contained 20 units, what would be the unit product cost? (Round "Predetermined overhead places. Round other intermediate calculations to the nearest dollar amount. Round your final answer Unit product cost per unit