Smithson Company uses a job-order costing system and has twomanufacturing departments—Molding and Fabrication. The...

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Accounting

Smithson Company uses a job-order costing system and has twomanufacturing departments—Molding and Fabrication. The companyprovided the following estimates at the beginning of the year:

  

MoldingFabricationTotal
  Machine-hours24,00034,000    58,000
  Fixed manufacturing overhead costs$770,000$230,000    $ 1,000,000
  Variable manufacturing overhead permachine-hour$5.00$5.00    

  

During the year, the company had no beginning or endinginventories and it started, completed, and sold only two jobs—JobD-75 and Job C-100. It provided the following information relatedto those two jobs:

  

  Job D-75:MoldingFabricationTotal
  Direct materials cost$373,000$326,000$699,000
  Direct labor cost$250,000$170,000$420,000
  Machine-hours17,0007,00024,000

  

  Job C-100:MoldingFabricationTotal
  Direct materials cost$290,000$270,000$560,000
  Direct labor cost$160,000$300,000$460,000
  Machine-hours7,00027,00034,000

  
Smithson had no overapplied or underapplied manufacturing overheadduring the year.

eBook & Resources

eBook: JOB-ORDER COSTING—AN EXAMPLE – LO 1eBook: JOB-ORDERCOSTING—AN EXAMPLE – LO 2eBook: JOB-ORDER COSTING—AN EXAMPLE – LO3

8.

value:
3.00 points

Required information

Required:
Assume Smithson uses a plantwide overhead rate based onmachine-hours.
1-a.

Compute the predetermined plantwide overhead rate.(Round your answer to 2 decimal places.)

   

  Predetermined overhead rate$  per MH

  

1-b.

Compute the total manufacturing costs assigned to Job D-75 andJob C-100. (Round your intermediatecalculations to 2 decimal places.)

   

Total Manufacturing
Cost
  Job D-75$    
  Job C-100$    

  

1-c.

If Smithson establishes bid prices that are 120% of totalmanufacturing costs, what bid price would it have established forJob D-75 and Job C-100? (Round yourintermediate calculations to 2 decimalplaces.)

   

     Bid price
  Job D-75$   
  Job C-100$   

  

1-d.What is Smithson’s cost of goods sold for the year?(Round your intermediate calculations to 2decimal places.)

   

  Cost of goods sold$   

References

eBook & Resources

WorksheetLearning Objective: 02-01 Compute a predeterminedoverhead rate.Learning Objective: 02-03 Compute the total cost andaverage cost per unit of a job.

Difficulty: HardLearning Objective: 02-02 Apply overhead cost tojobs using a predetermined overhead rate.

Ask your instructor a questionCheck my work

9.

value:
3.00 points

Required information

Assume Smithson uses departmental overhead rates based onmachine-hours.

  

2-a.

Compute the predetermined departmental overhead rates.(Round your answers to 2 decimal places.)

  

Predetermined
Overhead Rates
  Molding Department$     
  Fabrication Department$     

  

2-b.

Compute the total manufacturing costs assigned to Job D-75 andJob C-100. (Round your intermediate calculations to 2decimal places and final answers to the nearest dollaramount.)

   

Total Manufacturing
Cost
  Job D-75$       
  Job C-100$       

  

2-c.

If Smithson establishes bid prices that are 120% of totalmanufacturing costs, what bid price would it have established forJob D-75 and Job C-100? (Round your intermediatecalculations to 2 decimal places, "Total manufacturing cost" andfinal answers to the nearest dollar amount.)

   

Bid price
  Job D-75$    
  Job C-100$    

  

2-d.

What is Smithson’s cost of goods sold for the year?(Round your intermediate calculations to 2 decimal places,"Total manufacturing cost" and final answers to the nearest dollaramount.)

   

  Cost of goods sold$   

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In: AccountingSmithson Company uses a job-order costing system and has twomanufacturing departments—Molding and Fabrication. The company...Smithson Company uses a job-order costing system and has twomanufacturing departments—Molding and Fabrication. The companyprovided the following estimates at the beginning of the year:  MoldingFabricationTotal  Machine-hours24,00034,000    58,000  Fixed manufacturing overhead costs$770,000$230,000    $ 1,000,000  Variable manufacturing overhead permachine-hour$5.00$5.00      During the year, the company had no beginning or endinginventories and it started, completed, and sold only two jobs—JobD-75 and Job C-100. It provided the following information relatedto those two jobs:    Job D-75:MoldingFabricationTotal  Direct materials cost$373,000$326,000$699,000  Direct labor cost$250,000$170,000$420,000  Machine-hours17,0007,00024,000    Job C-100:MoldingFabricationTotal  Direct materials cost$290,000$270,000$560,000  Direct labor cost$160,000$300,000$460,000  Machine-hours7,00027,00034,000  Smithson had no overapplied or underapplied manufacturing overheadduring the year.eBook & ResourceseBook: JOB-ORDER COSTING—AN EXAMPLE – LO 1eBook: JOB-ORDERCOSTING—AN EXAMPLE – LO 2eBook: JOB-ORDER COSTING—AN EXAMPLE – LO38.value:3.00 pointsRequired informationRequired:Assume Smithson uses a plantwide overhead rate based onmachine-hours.1-a.Compute the predetermined plantwide overhead rate.(Round your answer to 2 decimal places.)     Predetermined overhead rate$  per MH  1-b.Compute the total manufacturing costs assigned to Job D-75 andJob C-100. (Round your intermediatecalculations to 2 decimal places.)   Total ManufacturingCost  Job D-75$      Job C-100$      1-c.If Smithson establishes bid prices that are 120% of totalmanufacturing costs, what bid price would it have established forJob D-75 and Job C-100? (Round yourintermediate calculations to 2 decimalplaces.)        Bid price  Job D-75$     Job C-100$     1-d.What is Smithson’s cost of goods sold for the year?(Round your intermediate calculations to 2decimal places.)     Cost of goods sold$   ReferenceseBook & ResourcesWorksheetLearning Objective: 02-01 Compute a predeterminedoverhead rate.Learning Objective: 02-03 Compute the total cost andaverage cost per unit of a job.Difficulty: HardLearning Objective: 02-02 Apply overhead cost tojobs using a predetermined overhead rate.Ask your instructor a questionCheck my work9.value:3.00 pointsRequired informationAssume Smithson uses departmental overhead rates based onmachine-hours.  2-a.Compute the predetermined departmental overhead rates.(Round your answers to 2 decimal places.)  PredeterminedOverhead Rates  Molding Department$       Fabrication Department$       2-b.Compute the total manufacturing costs assigned to Job D-75 andJob C-100. (Round your intermediate calculations to 2decimal places and final answers to the nearest dollaramount.)   Total ManufacturingCost  Job D-75$         Job C-100$         2-c.If Smithson establishes bid prices that are 120% of totalmanufacturing costs, what bid price would it have established forJob D-75 and Job C-100? (Round your intermediatecalculations to 2 decimal places, "Total manufacturing cost" andfinal answers to the nearest dollar amount.)   Bid price  Job D-75$      Job C-100$      2-d.What is Smithson’s cost of goods sold for the year?(Round your intermediate calculations to 2 decimal places,"Total manufacturing cost" and final answers to the nearest dollaramount.)     Cost of goods sold$   

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