Você está na página 1de 2

Date: 6/11/2014 By: Yung-Ming Hsieh

Job Order Costing (JOC.doc)


Learning Objectives
Develop a job orer !ost sheet "or a #anu"a!turer$
%e!or the !osts "or ea!h job in the job orer !ost sheet$
&repare journal entries to re!or the a!tivity$ &ost to '-a!!ounts$ %e!on!ile the results to the
job orer !ost sheets$
(naly)e !ost !ontrol on the jobs$
Problem Data
'aipei *!re+ an ,ut -o#pany prou!es spe!ial "asteners #ae to !usto#er spe!i"i!ations$
During .!tober/ 'aipei in!urre the "ollo+ing #anu"a!turing !osts: ire!t #aterials/ 016/142$243
ire!t labor/ 016/214$103 an applie "a!tory overhea/ 05/051$50$ 'he "ollo+ing ata pertain to
these !osts$
*u##ary o" Dire!t Material %e6uisitions
Dept$ ,o$ 7ob ,o$ %e6$ ,o$ 8uantity 9nit -ost
1 5011 B:66 2/520 0 1$41
2 5012 B:6: 140 20$14
1 5011 B:64 220 4$00
1 5011 B:65 42 4$4:
2 5011 B::0 12 14$00
1 5014 B::1 2/200 2$10
*u##ary o" Dire!t ;abor 'i#e 'i!<ets
Dept$ ,o$ 7ob ,o$ 'i!<et ,os$ Hours %ate per Hour
1 5011 1024-1164 540 0:$20
2 5012 2121-2110 216 4$50
1 5011 1165-1145 21 :$20
2 5011 2111-2114 14 4$50
1 5014 1150-1215 510 :$20
'he overhea appli!ation rates are 01 per ire!t labor hour "or Dept$ 1 an 120 per!ent o" ire!t
labor !ost "or Dept$ 2$ (ssu#e 'aipei -o#pany ha no beginning +or< in pro!ess "or .!tober$
7ob no$ 5004/ +hi!h !ost 012/:20$20 to #anu"a!ture/ +as !o#plete in *epte#ber an +as sol
on a!!ount in .!tober "or 014/200$ 'he job orer !ost sheet "or this job is sho+n on ne=t page$
." the jobs begun in .!tober/ 7ob no$ 5011 +as !o#plete an sol on a!!ount "or 022/000/ 7ob
no$ 5012 an no$ 5014 +ere !o#plete but not sol/ an 7ob no$ 5011 +as still in pro!ess$
&$ 1 o" 2
Date: 6/11/2014 By: Yung-Ming Hsieh
%e6uire:
1$ .pen the >=!el +or<sheet 7.-$=ls an enter the appropriate ata "or 7ob no$ 5011$ 'hen use
the pre"or#atte !ost sheet "or# to !reate ne+ sheets "or entering all ata "or 7ob nos$ 5012-
5014$
2$ &repare journal entries "or the #onth o" .!tober$ 'hen set up '-a!!ounts "or ?or< in &ro!ess/
@inishe Aoos/ -ost o" Aoos *ol/ an *ales$ &ost the entries to the appropriate a!!ounts
an then balan!e ea!h a!!ount$ @inally/ prepare a supporting s!heule by job nu#ber
sho+ing the !ost o" ening +or< in pro!ess/ "inishe goos/ an !ost o" goos sol$
1$ 'aipeiBs #anage#ent is very !on!erne about the !ost o" #aterials on its jobs$ ?hen jobs are
!o#plete/ #aterials !osts shoul be bet+een 10 an 12 per!ent o" total !osts$ @or e=a#ple/
the #aterials !osts on 7ob no$ 5004 are 14C o" total !osts$ .pen the >=!el +or<sheet 7.-$=ls
an re!or the #aterials !ost per!entage belo+$
7ob ,o$ Materials C
5011 DDDDDDDDDDDDD
5012 DDDDDDDDDDDDD
5011 DDDDDDDDDDDDD
5014 DDDDDDDDDDDDD
Di 'aipei -o#pany #aintain goo !ost !ontrol on all its jobsE >=plain$
Job No. 9008
Taipei Screw and Nut Company
Job Cost Sheet
Direct Materials
Dept. # Date Req. # Quantity Unit Cost Total
1 10/3 B755 50 1.! $1,82.00
1 10/" B757 "00 0.15 120.00
! 10/15 B7#3 !7 "".00 2,!"#.00
$,!20.00
Direct $a%or
Dept. # &erio' Tic(et # )ours Rate Total
1 10/3*10/11 +"*! #"0 7.50 $$,100.00
! 10/1!*10/1# !11!*!11 5" ".0 $1#.20
$$,#1#.20
,pplie' -actory ./er0ea'
Dept. # Basis )ours )ours Rate Total
1 D$ 0ours #80 1111 23.00 $2,00.00
! D$ cost 11111 $1#.20 1503 "".!0
$2,81.!0
Total Manu4acturin5 Cost
Total $12,"$0.$0
&$ 2 o" 2