Principles of Cost Accounting
17th Edition
ISBN: 9781305087408
Author: Edward J. Vanderbeck, Maria R. Mitchell
Publisher: Cengage Learning
expand_more
expand_more
format_list_bulleted
Question
Chapter 3, Problem 3P
1.
To determine
Organize a labor time record for Mr. A for the week ending June 15, 2016.
2.
To determine
Calculate the direct labor cost by job and indirect labor cost of Mr. A.
Expert Solution & Answer
Want to see the full answer?
Check out a sample textbook solution
Students have asked these similar questions
Marrell is employed on the assembly line of a manufacturing company where she assembles a component part of one of teh company's products. She is paid P16 per hour for regular time and time and a half for all work in excess of 40 hours per week. Marrell works 50 hours in a given week but is idle for 4 hours during the week to equip breakdowns. The allocation of Marrell's wages for the week for direct labor is;
Morris Lann works for Talbert Electronics. He is a shared employee; he works in the manufacturing department and has been trained
to work the sales counter when needed. He was asked to work the sales counter for two days, 5 hours each day during other
employees' vacations. When he works in the manufacturing department, he earns $17.75 per hour. Morris earns a $1.50 pay differential
for working the sales counter. He worked a total of 38 hours and 38 minutes during the week. Morris is married filing joint with no
dependents.
Required:
Compute Morris's pay for the week ending August 20 using the hundredth-hour system. (Do not round intermediate calculations.
Round your final answers to 2 decimal places.)
Company Talbert Electronics
Name
Morris Lann - Manufacturing
Morris Lann - Sales
Total Pay
Filing Status
MJ
MJ
Dependents
None
None
Hourly Rate or
Period Wage
Period Ended:
Number of
Regular Hours
08/20/20XX
Regular
Earnings
Morris Lann works for Talbert Electronics. He is a shared employee; he works in the manufacturing department and has been trained to work the sales counter when needed. He was asked to work the sales counter for two days, five hours each day during other employees' vacations. When he works in the manufacturing department, he earns $16.50 per hour. Morris earns a $2.50 pay differential for working the sales counter. He worked a total of 39 hours and 30 minutes during the week. Morris is married filing joint with no dependents.
Compute Morris’s pay for the week ending August 20 using the hundredth-hour system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.)
Chapter 3 Solutions
Principles of Cost Accounting
Ch. 3 - What is the difference between direct and indirect...Ch. 3 - Prob. 2QCh. 3 - Prob. 3QCh. 3 - In production work teams, output is dependent upon...Ch. 3 - Define productivity.Ch. 3 - Prob. 6QCh. 3 - Prob. 7QCh. 3 - Prob. 8QCh. 3 - Prob. 9QCh. 3 - What are the sources for posting direct labor cost...
Ch. 3 - What are the sources for posting indirect labor...Ch. 3 - In accounting for labor costs, what is the...Ch. 3 - Prob. 13QCh. 3 - Prob. 14QCh. 3 - Besides FICA, FUTA and state unemployment taxes,...Ch. 3 - Prob. 16QCh. 3 - Prob. 17QCh. 3 - Prob. 18QCh. 3 - What is a shift premium, and how is it usually...Ch. 3 - Prob. 20QCh. 3 - Prob. 21QCh. 3 - Prob. 22QCh. 3 - Prob. 23QCh. 3 - Prob. 24QCh. 3 - Prob. 25QCh. 3 - R. Herbert of Crestview Manufacturing Co. is paid...Ch. 3 - Recording payroll Using the earnings data...Ch. 3 - Prob. 3ECh. 3 - Peggy Nolan earns 20 per hour for up to 300 units...Ch. 3 - Overtime Allocation Arlin Fabrication Company...Ch. 3 - Prob. 6ECh. 3 - Davis, Inc. paid wages to its employees during the...Ch. 3 - Recording the payroll and payroll taxes Using the...Ch. 3 - Prob. 9ECh. 3 - The total wages and salaries earned by all...Ch. 3 - The total wages and salaries earned by all...Ch. 3 - A weekly payroll summary made from labor time...Ch. 3 - Prob. 13ECh. 3 - Accounting for bonus and vacation pay Cathy Muench...Ch. 3 - Prob. 15ECh. 3 - Prob. 16ECh. 3 - Payroll computation with incentive bonus Fifteen...Ch. 3 - Prob. 2PCh. 3 - Prob. 3PCh. 3 - Payroll for piece-rate wage system Collier...Ch. 3 - A rush order was accepted by Bartley's Conversions...Ch. 3 - The following form is used by Matsuto...Ch. 3 - Payment and distribution of payroll The general...Ch. 3 - Prob. 8PCh. 3 - An analysis of the payroll for the month of...Ch. 3 - Prob. 10PCh. 3 - Prob. 11PCh. 3 - Prob. 12PCh. 3 - Prob. 13PCh. 3 - Using the information in P3-13, prepare the...Ch. 3 - Pan-Am Manufacturing Co. prepares cost estimates...Ch. 3 - Incentive wage plan David Kelley is considering...Ch. 3 - Huron Manufacturing Co. uses a job order cost...
Knowledge Booster
Similar questions
- Rob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob works 48 hours in a given week but is idle for 4 hours during the week due toequipment breakdowns. How much of the worker's wages for the week would be classified as manufacturing overheadcost?arrow_forwardRob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob works 48 hours in a given week but is idle for 4 hours during the week due toequipment breakdowns. How much of the worker's wages for the week would be classified as direct labor cost?arrow_forwardLann works for Talbert Electronics. As a shared employee, Lann works in the manufacturing department and has been trained to work the sales counter when needed. During this period Lann was asked to work the sales counter for two days, 5 hours each day during other employees' vacations. Lann earns $17.30 per hour in the manufacturing department and a $2.50 pay differential for working the sales counter. There was a total of 39 hours and 30 minutes worked during the week. Lann is married filing joint with no dependents. Required: Compute Lann's pay for the week ending August 19 using the hundredth-hour system. Note: Do not round intermediate calculations. Round your final answers to 2 decimal places. Company Talbert Electronics Name Lann - Manufacturing Lann-Sales Total Pay Filing Status MJ MJ Dependents None None Hourly Rate or Period Wage $ 17.30 19.80 Period Ended: Number of Regular Hours 10.00 8/19/2022 $ Regular Earnings 198.00 198.00arrow_forward
- Rob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob's employer offers fringe benefits that cost the company P4 for each hour of employeetime (both regular and overtime). During a given week, Rob works 45 hours but is idle for 2hours due to material shortages. The company treats all fringe benefits relating to direct labor asadded direct labor cost and the remainder as part of manufacturing overhead. How much of the worker's wages for the week would be classified as manufacturing overhead?arrow_forwardRob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob's employer offers fringe benefits that cost the company P4 for each hour of employeetime (both regular and overtime). During a given week, Rob works 45 hours but is idle for 2hours due to material shortages. The company treats all fringe benefits relating to direct labor asadded direct labor cost and the remainder as part of manufacturing overhead. How much of the worker's wages for the week would be classified as manufacturing overheadcost?arrow_forwardRob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob's employer offers fringe benefits that cost the company P4 for each hour of employeetime (both regular and overtime). During a given week, Rob works 45 hours but is idle for 2hours due to material shortages. The company treats all fringe benefits relating to direct labor asadded direct labor cost and the remainder as part of manufacturing overhead. How much of the worker's wages for the week would be classified as direct labor cost?arrow_forward
- Rob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob's employer offers fringe benefits that cost the company P4 for each hour of employeetime (both regular and overtime). During a given week, Rob works 45 hours but is idle for 2hours due to material shortages. The company treats all fringe benefits as part of manufacturingoverhead. How much of the worker's wages for the week would be classified as manufacturing overheadcost?arrow_forwardRob is a quality inspector on the assembly line of a manufacturing company. He is paid P16 perhour for regular time and time and a half for all work in excess of 40 hours per week. He isclassified as a direct labor worker. Rob's employer offers fringe benefits that cost the company P4 for each hour of employeetime (both regular and overtime). During a given week, Rob works 45 hours but is idle for 2hours due to material shortages. The company treats all fringe benefits as part of manufacturingoverhead. How much of the worker's wages for the week would be classified as direct labor cost?arrow_forwardThe regular working days in a factory are Monday to Friday. Pete and Bec who are being paid 25 and 27 per hour, respectively, worked on Jobs 31 and 32 for the period August 4 to 10. The weekly time records and summary of the job tickets show the following: Total number of hours time in: Pete = 45, Bec = 43; Overtime: Pete = 6, Bec = 5; Expended on the jobs: No 31: Pete = 26, Bec = 17; No. 32: Pete = 20, Bec = 21. Pete was authorized to work on overtime on job no. 31 because of its rush nature; Bec had to work on overtime on job no. 32 to make up for a machine breakdown during the week. Overtime premium is 25%. Factory overhead is 60% of direct labor cost and materials cost comprises 80% of total production cost. What should be the respective production costs of job nos. 31 and 32?arrow_forward
- Joel Williams works at Allentown Company where he assembles components for small appliances and earns $16 per hour with "time-an-a-half" for overtime. During the week ended July 25, Joel worked 43 hours as follows: Job XBRL 20.5 hours Job FASB 14.5 hours Idle time due to power outage Machine maintenance 2.0 hours 6.0 hours The amount of Joel's wages that will be charged to the Work in Process account, assuming that the overtime worked was due to a rush order on the FASB job is:arrow_forwardAlex worked 52 hours during the week. His normal working week consists of 40 hours, of which 36 hours were spent on production while the remaining 4 hours were idle time. Overtime is paid at time and a half. However, it is the policy of the company to pay staff 200% of the normal wage rate after the first three hours of overtime on any working day. Alex worked 6 hours of overtime on a job for which the customer required the work to be completed on the same day. Alex’s normal wage rate is $12 per hour. The rest of the week Alex did not work more than three hours of overtime on any one day. How much of Alex’s gross pay would be charged as direct labour? Select one: a. $714 b. $576 c. None of the above d. $624 e. $696 Hi there, can you help me about the calculation?The correct answer should be $576arrow_forwardAlex worked 52 hours during the week. His normal working week consists of 40 hours, of which 36 hours were spent on production while the remaining 4 hours were idle time. Overtime is paid at time and a half. However, it is the policy of the company to pay staff 200% of the normal wage rate after the first three hours of overtime on any working day. Alex worked 6 hours of overtime on a job for which the customer required the work to be completed on the same day. Alex's normal wage rate is $12 per hour. The rest of the week Alex did not work more than three hours of overtime on any one day. How much of Alex's gross pay would be charged as direct labour? Select one: a. $714 b. $624 c. $576 d. $696 e. None of the abovearrow_forward
arrow_back_ios
SEE MORE QUESTIONS
arrow_forward_ios
Recommended textbooks for you
Principles of Cost AccountingAccountingISBN:9781305087408Author:Edward J. Vanderbeck, Maria R. MitchellPublisher:Cengage Learning
Principles of Cost Accounting
Accounting
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Cengage Learning