Managerial A9ccounting answers02西方管理会计学答案.doc

Exercise 3-3 (15 minutes) 1. These costs would have been recorded on four different documents: the materials requisition form for Job W456, the time ticket for Jamie Unser, the time ticket for Melissa Chan, and the job cost sheet for Job W456. 2. The costs would have been recorded as follows: Materials requisition form: Quantity Unit Cost Total Cost Blanks 20 $15.00 $300 Nibs 480 $1.25 ?600 $900 Time ticket for Jamie Unser Started Ended Time Completed Rate Amount Job Number 11:00 AM 2:45 PM 3.75 $9.60 $36.00 W456 Time ticket for Melissa Chan Started Ended Time Completed Rate Amount Job Number 8:15 AM 11:30 AM 3.25 $12.20 $39.65 W456 Job Cost Sheet for Job W456 Direct materials $900.00 Direct labor: Jamie Unser 36.00 Melissa Chan ???39.65 $975.65 Exercise 3-12 (15 minutes) 1. Actual manufacturing overhead costs $473,000 Manufacturing overhead cost applied: 19,400 MH × $25 per MH ?485,000 Overapplied overhead cost $?12,000 2. Chang CompanySchedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning $?20,000 Add purchases of raw materials ?400,000 Raw materials available for use 420,000 Deduct raw materials inventory, ending ???30,000 Raw materials used in production 390,000 Less indirect materials ???15,000 $375,000 Direct labor 60,000 Manufacturing overhead cost applied to work in process ?485,000 Total manufacturing costs 920,000 Add: Work in process, beginning ???40,000 960,000 Deduct: Work in process, ending ???70,000 Cost of goods manufactured $890,000 Problem 3-23 (30 minutes) 1. The predetermined overhead rate is: 2. Actual manufacturing overhead cost Sfr 850,000 Manufacturing overhead cost applied to Work in Process during the year: 60,000 actual MHs × 12 Sfr per MH ?????720,000 Underapplied overhead cost Sfr 130,000 3. Cost of Goods Sold 130,000 Manufacturing Overhead 130,000 4. The underapplied balance would be allocated using the following percentages: Overhead applied during the y