Escolar Documentos
Profissional Documentos
Cultura Documentos
Cost Summary
Direct Materials $ 6,700.00
Direct Labor $ 150.00
Manufacturing Overhead $ 2,700.00
Total Product Cost $ 9,550.00
Unit Product Cost $ 9,550.00
Manufacturing Overhead
Rate Amount
$450.00 $2,700.00
Job Cost Sheet
Job Number #2 Date Initiated
Item Date completed
Cost Summary
Direct Materials $ 7,170.00
Direct Labor $ 75.00
Manufacturing Overhead $ 1,350.00
Total Product Cost $ 8,595.00
Unit Product Cost $ 8,595.00
Manufacturing Overhead
Rate Amount
$450.00 $1,350.00
General Journal
Date Description Debit Credit
1-Dec Raw Materials ###
Accounts Payable ###
$ 29,900
$ 32,000
$ 6,225
$ 13,130
Work In Process
5-Dec $ 6,700 $ 9,550 26-Dec Salaries and Wages Expense
10-Dec $ 150 10-Dec $ 2,000
15-Dec $ 7,170
22-Dec $ 2,700
31-Dec $ 75
31-Dec $ 1,350
$ 8,595 $ 2,000
Finished Goods
26-Dec $ 9,550 $ 9,550 28-Dec Advertising Expense
17-Dec $ 1,600
$ - $ -
$ 1,600
Depreciation Expense
Manufacturing Overhead 20-Dec $ 600
10-Dec $ 4,000 $ 2,700 22-Dec
16-Dec $ 1,300 $ 1,350 31-Dec
20-Dec $ 150 $ 1,400 31-Dec
$ - $ 600
Accumulated Depreciation
$ 750 20-Dec
$ 750
yable Sales Revenue
1-Dec $ 32,000 28-Dec
16-Dec
17-Dec
$ 32,000
ges Payable
10-Dec
31-Dec Cost of Goods Sold
28-Dec $ 9,550
31-Dec $ 1,400
$ 10,950
vertising Expense
preciation Expense
Thunderduck Custom Tables, Inc.
Schedule of cost of goods manufactured
For the month Ended December 31, 20XX
Direct Material $13,870.00
Direct Labor $225.00
Manufacturing Overhead $4,050.00
$18,145.00
Less: Closing work in Progress $8,595.00
$32,000.00
$10,950.00
$21,050.00
$1,600.00
$2,000.00
$600.00
$4,200.00
$16,850.00
What is the predetermined manufacturing overhead rate? 450
5400/12