麻煩大家幫我解一題成本會計題目 - 會計

題目如下:

Dodge Products uses a job-costing system for its units，which pass from

the Machining Department，to the Assembly Department，to finished-goods

inventory.The Machining Department is heavily automated；in contrast，

the Assembly Department performs a number of manual-assembly activities.

The following information relates to the Machining Department for the

year just ended︰

Budgeted manufacturing overhead ＄12,000,000

Actual manufacturing overhead 12,142,000

Budgeted machine hours 800,000

Actual machine hours 794,000

The Machining Department data that follow pertain to job no.775，the

only job in production at year-end.

Direct materials ＄125,000

Direct labor cost 61,800

Machine hours 550


Required︰

1.Assuming the use of normal costing，calculate the predetermined

overhead rate that is used in the Machining Department.

2.Compute the cost of the Machining Department's year-end

work-in-process inventory.

3.Determine whether overhead was under-or overapplied during the year

in the Machining Department.

4.If Dodge disposes of the Machining Department's under-or overapplied

overhead as an adjustment to Cost of Goods Sold，would the company's

Cost-of-Goods-Sold account increase or decrease？Explain.

5.How much overhead would have been charged to the Machining Department's

Work-in-Process account during the year？

6.Comment on the appropriateness of direct labor cost to apply manufacturing

overhead in the Assembly Department.


不好意思，題目有點長，就麻煩各位幫我解題這題，在此先謝謝大家了~



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