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This amount includes applied overhead in the amount of $20, which is total overhead of $40,000 divided by the 2,000 total units to be produced of Laminated Putter Heads. This means that all of the overhead is being applied to the Laminated Putter Heads and none to the Forged Putter Heads. The total overhead needs to be allocated to both products on the basis of direct labor hours used by each product.
We need to (1) determine the overhead application rate to be used, (2) calculate the amount of overhead to be applied to each unit of laminated putter heads, and then (3) use that along with the other information given on direct materials and direct labor cost to calculate the total cost for one laminated putter head. (1) Determine the overhead application rate: We will use a combined overhead application rate (variable and fixed OH), since the problem does not give enough information to split it out. Since the overhead is to be applied to both products, we must have production amounts for both products in order to determine the application rate per hour of direct labor to be used in producing both products. (1a) Calculate the number of units to be manufactured of each product: The inventory equation is Beginning Inventory in Units + Manufactured Units ? Sold Units = Ending Inventory in Units Forged: 300 + Manufactured Units ? 8,200 = 100. Manufactured Forged Units = 8,000. Laminated: 60 + Manufactured Units ? 2,000 = 60. Manufactured Laminated Units = 2,000. (1b) Calculate the number of direct labor hours required for production of both products: Forged: 8,000 units × 1/4 hour per unit = 2,000 hours. Laminated: 2,000 units × 1 hour per unit = 2,000 hours. Total number of direct labor hours: 2,000 + 2,000 = 4,000. (2) Calculate the amount of overhead to be applied to each unit of Laminated: Total overhead of $25,000 variable plus $15,000 fixed = $40,000. $40,000 divided by the 4,000 total number of direct labor hours = $10 per direct labor hour. Each unit of Laminated requires 1 hour of direct labor. Therefore, the amount of overhead to be applied to each unit of Laminated will be $10 × 1, or $10. (3) Calculate the total cost for one Laminated Putter Head: Raw materials: 1 pound steel @ $5/pound $ 5 1 pound copper @ $15/pound 15 Direct labor: 1 hour @ $22/hour 22 Overhead:
This amount includes applied overhead in the amount of $4 per unit, which is total overhead of $40,000 divided by the 10,000 total units to be produced. However, the problem indicates that overhead should be based on direct labor hours used, and the two products do not require the same number of direct labor hours to manufacture. The number of hours required to produce each unit provides the basis for overhead allocation.
This is the material and labor cost for a laminated putter, but it does not include any applied overhead.