Edmonds Managerial Chapter 11 Valencia College埃德蒙兹管理11章瓦伦西亚学院.pptVIP

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Edmonds Managerial Chapter 11 Valencia College埃德蒙兹管理11章瓦伦西亚学院.ppt

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* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Ventra recognizes cost of goods sold for 400 jewelry boxes sold to customers. Finished Goods 4,180 Bal. 836 Cost of Goods Sold 3,344 3,344 400 boxes @ $8.36 per box = $3,344 Manufacturing Cost Flow Ventra recognizes $5,600 of sales revenue for the cash sale of 400 boxes. Revenue 5,600 400 boxes @ $14.00 per box = $5,600 26,500 Cash Bal. 64,500 2,000 1,400 5,600 Manufacturing Cost Flow Ventra pays $1,200 cash for actual manufacturing overhead costs including indirect labor, utilities, rent, etc. Cash 26,500 Bal. 64,500 2,000 1,400 5,600 Applied Manufacturing Overhead Actual 1,680 1,200 1,200 Manufacturing Cost Flow Ventra pays $1,200 cash for actual manufacturing overhead costs including indirect labor, utilities, rent, etc. Manufacturing overhead is $480 overapplied at the end of January. Any difference between actual and applied overhead remaining at year end will be closed to cost of goods sold. Applied Manufacturing Overhead Actual 1,680 1,200 Manufacturing Cost Flow Manufacturing Cost Flow Supplies: $2,000 purchased, $1,700 used. See Cost of GoodsManufactured andSold Schedule Manufacturing Cost Flow Explanation of Manufacturing Overhead balance follows. Manufacturing Cost Flow Applied Manufacturing Overhead Actual 39,648 43,400 3,752 Manufacturing overhead is $3,752 underapplied. 11,800 boxes manufactured × $3.36 POHR Analyzing Underapplied Overhead Applied Manufacturing Overhead Actual 39,648 43,400 3,752 Manufacturing overhead is $3,752 underapplied. Cost of Goods Sold 83,600 10,000 boxes @ $8.36 3,752 3,752 Underapplied overhead is closed to Cost of Goods Sold leaving a zero balance in the overhead account. 87,352 Analyzing Underapplied Overhead Spending variance$3,080 unfavorable Volume variance$672 unfavorable $43,400 $40,320 $39,648 Actual