The total production overhead expenditure of the company in the questions above was $176,533 and its actual activity was as follows. Machine shop
A、Machine shop
B、Assembly Direct labour hours 8,200 6,500 21,900 Machine usage hours 7,300 18,700 –-- Required Using the information in and results of the previous questions, calculate the under- or over-absorption of overheads.
A、Machine shop
B、Assembly Direct labour hours 8,200 6,500 21,900 Machine usage hours 7,300 18,700 –-- Required Using the information in and results of the previous questions, calculate the under- or over-absorption of overheads.
【参考答案及解析】
$ $ Actual expenditure 176,533 Overhead absorbed Machine shop A 7,300 hrs × $7.94 57,962 Machine shop B 18,700 hrs × $3.50 65,450 Assembly 21,900 hrs × $2.24 49,056 172,468 Under-absorbed overhead 4,065
$ $ Actual expenditure 176,533 Overhead absorbed Machine shop A 7,300 hrs × $7.94 57,962 Machine shop B 18,700 hrs × $3.50 65,450 Assembly 21,900 hrs × $2.24 49,056 172,468 Under-absorbed overhead 4,065