《加里管理会计（英文版）》教学课件ch02.pptxVIP

Job-Order Costing: Calculating Unit Product Costs;Job-Order Costing: An Overview;Job-Order Costing: Examples;Job-Order Costing – Cost Flow 1;Job-Order Costing – Cost Flow 2;;Measuring Direct Materials Cost – Part 1;;Measuring Direct Labor Costs;Job-Order Cost Accounting;Learning Objective 1;Why Use an Allocation Base?; The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins.;Predetermined overhead rates that rely upon estimated data are often used because: Actual overhead for the period is notknown until the end of the period, thus inhibiting the ability to estimate job costs during the period. Actual overhead costs can fluctuate seasonally, thus misleading decision makers.;Computing PredeterminedOverhead Rates;Learning Objective 2;Overhead Application Rate;Recording Manufacturing Overhead;Learning Objective 3;Calculating Total Cost of Job;Calculating Unit Product Cost;Quick Check 1; Job WR53 at NW Fab, Inc. required $200 of direct materials and 10 direct labor hours at $15 per hour. Estimated total overhead for the year was $760,000 and estimated direct labor hours were 20,000. What would be recorded as the cost of job WR53? a. $200. b. $350. c. $380. d. $730.;Job-Order Costing – A Managerial Perspective – Part 1;Job-Order Costing – A Managerial Perspective – Part 2;Learning Objective 4;Information to Calculate Multiple Predetermined Overhead Rates;Step 1 – Calculate the Predetermined Overhead Cost for Each Department;Step 2 – Calculate the Predetermined Overhead Rate for Each Department;Step 3 – Calculate the Amount of Overhead Applied from Both Departments to a Job;Step 4 – Calculate the Total Job Cost for Job 407;Step 5 – Calculate the Selling Price for Job 407;Multiple Predetermined Overhead Rates—An Activity-Based Approach;Job-Order Costing for Financial Statements to External Parties;Financial Adjust for Overhead Applied;Job Cost Sheets: A Subsidiary Ledger;Job Cost Sheets: Balance Sheet Reporting;Job