题干:Cynthia Rogers是Sanford Manufacturing的成本会计,在准备期间费用分配的管理报表,每个部门预算期间费用和一个订单的数据如下
使用部门费用率并且以直接人工工时为分配基础,在模具加工部门期间费用分配到订单#231的费用是多少
考点:Cost Allocation Techniques-Overhead Allocation and Normal Costing -- Calculations
关键词:on the basis of direct labor hours departmental overhead application rates
解题思路:部门分配率 人工工时 为基础,那么Tooling共需要440个工时,花费8690.而Job#231需要10个工时,那么成本=$8,690 × (10 ÷ 440)=197.5
Answer (B) is correct . Sanford’s departmental overhead allocations are determined by the proportion of the total driver expended by each department on this job. Tooling’s allocation is $197.50 [$8,690 × (10 ÷ 440)].
Answer (A) is incorrect because The amount of $44.00 is the allocation for the Fabricating Department.
Answer (C) is incorrect because The amount of $241.50 is the total for Tooling and Fabricating combined.
Answer (D) is incorrect because The amount of $501.00 results from improperly using the combined hours for the two departments to allocate the departmental costs.