COST ACCOUNTING NORMAL JOB COSTING成本会计的正常工作成本.ppt

* * * * * * * * * * * * * Example : Allocation of Actual Service Department Costs To Producing Departments(Cont’d) MACHINERY ASSEMBLY End of period balance in factory overhead control after allocation $47,334 $53,666 End of period balance in factory overhead applied 41,786 57,210 Underapplied factory overhead 5,548 Overapplied factory overhead 3,544 The Computation of under – or overapplied factory overhead as follows: Example : Allocation of Actual Service Department Costs To Producing Departments(Cont’d) The recording of underapplied factory overhead : Factory overhead applied – machinery.............. 41,786 Underapplied factory overhead – machinery... 5,548 Factory overhead control – machinery................ 47,334 ($38,400 + $3,667 + $5,267 = $47,334) Example : Allocation of Actual Service Department Costs To Producing Departments(Cont’d) The recording of overapplied factory overhead : Factory overhead applied – assembly.............. 57,210 Overapplied factory overhead – assembly... 3,544 Factory overhead control – assembly................ 53,666 ($43,700 + $7,333 + $2,633 = $53,666) Accounting For the Difference Between Applied and Actual Factory Overhead Assuming that we have the following information : Units sold.................................................... 1,000 Type A.... 750 Type B..... 250 Units in finished goods inventory............ 200 Type A.... 150 Type B..... 50 Units in Work-In process Inventory......... 400 Type A.... 300 Type B..... 100 Accounting For the Difference Between Applied and Actual Factory Overhead(Cont’d) Prorating the underapplied factory overhead cost $5,548: DOLLARS PERCENTAGE of TOTAL PRORATION of $5,548 Cost of goods sold (750x $24,58/dlh x 0.9dlh/unit) TA (250x $24,58/dlh x 1.3dlh/unit) TB $24,580 62,5% $3,467.5 Finished Goods Inventory (