Active Frame, Inc., manufactures clear and tinted sport glasses. The manufacturing of clear glasses takes 45,000 direct labor hours and involves 1,700 parts and 115 inspections. The manufacturing of tinted glasses takes 115,000 direct labor hours and involves 1,400 parts and 450 inspections. The traditional method applies $560,000 of overhead on the basis of direct labor hours. What is the amount of overhead per direct labor hour applied to the clear glass products?

Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $766,896, using 491,600 direct labor hours. The factory overhead budget for the Assembly Department is $654,585, using 75,500 direct labor hours. If a table lamp requires 5 hours of fabrication and 8 hour of assembly, the amount of factory overhead that Kaumajet Factory will allocate to each unit of table lamp using the multiple production department factory overhead rate method with an allocation base of direct labor hours is a.$244.74 b.$8.67 c.$18.83 d.$77.16

Marvel Parts, Incorporated, manufactures auto accessories. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company uses a standard cost system for all of its products. According to the standards that have been set for the seat covers, the factory should work 1,055 hours each month to produce 2,110 sets of covers. The standard costs associated with this level of production are: Direct materials Total $ 51,273 Per Set of Covers $ 24.30 Direct labor $ 10,550 5.00 Variable manufacturing overhead (based on direct labor-hours) $ 4,853 2.30 $ 31.60 During August, the factory worked only 1,000 direct labor-hours and produced 2,100 sets of covers. The following actual costs were recorded during the month: Per Set of Direct materials (6,800 yards) Direct labor Total $ 49,980. Covers $ 23.80 $ 10,920 5.20 Variable manufacturing overhead $ 5,460 2.60 $ 31.60 At standard, each set of covers should require 3.0 yards of material. All of the…

Marvel Parts, Incorporated, manufactures auto accessories. One of the company’s products is a set of seat covers that can be adjusted to fit nearly any small car. The company has a standard cost system in use for all of its products. According to the standards that have been set for the seat covers, the factory should work 990 hours each month to produce 1,980 sets of covers. The standard costs associated with this level of production are:     Total Per Set of Covers Direct materials $ 45,738 $ 23.10 Direct labor $ 6,930 3.50 Variable manufacturing overhead (based on direct labor-hours) $ 3,168 1.60   $ 28.20   During August, the factory worked only 1,000 direct labor-hours and produced 2,500 sets of covers. The following actual costs were recorded during the month:     Total Per Set of Covers Direct materials (10,000 yards) $ 56,000 $ 22.40 Direct labor $ 9,250 3.70 Variable manufacturing overhead $ 4,500 1.80   $ 27.90   At standard, each set of covers…

Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell for the coming year. For the year, projected labor and overhead was $5,154,500 and materials costs were $34 per unit. Planned production included 5,408 hours to produce 16,900 motor drives. Actual production for August was 1,820 units, and motor drives shipped amounted to 1,400 units. Conversion costs are applied based on units of production From the foregoing information, determine the amount of the conversion costs charged to Raw and In Process Inventory during August. Oa. $555,100 Ob. $556,954 Oc. $235,349 Od. $128,100

Cozy, Inc., manufactures small and large blankets. It estimates $303,263 in overhead during the manufacturing of 80,487 small blankets and 85,543 large blankets. What is the predetermined overhead rate per machine hour if a small blanket takes 4 machine hour and a large blanket takes 1 machine hours? Round to the nearest penny, two decimal places.

West Partners manufactures metal fixtures. Each fitting requires both steel and an alloy that can withstand extreme temperatures. The following data apply to the production of the fittings for year 1: Direct materials per unit 2.0 pounds of steel at $0.80 per pound 1.2 pounds of alloy at $16.00 per pound Direct labor per unit 0.84 hours at $30 per hour Overhead per unit Indirect materials Indirect labor Utilities Machine depreciation Other overhead Total overhead per unit The machine depreciation and other overhead costs are fixed and are based on production of 100,000 units annually. Plant capacity is 120,000 units annually. All other overhead costs are variable. $ 0.40 0.80 0.60 1.10 0.60 $ 3.50 The following are forecast for year 2. A wage increase of 6 percent for both direct and Indirect labor, which was negotiated recently. will go into effect. Steel prices are expected to decrease by 5 percent while alloy prices are expected to Increase by 10 percent. Machine depreciation costs…

Kaumajet Factory produces two products: table lamps and desk lamps. It has two separate departments: Fabrication and Assembly. The factory overhead budget for the Fabrication Department is $928,620, using 469,000 direct labor hours. The factory overhead budget for the Assembly Department is $615,451, using 69,700 direct labor hours. If a desk lamp requires 5 hours of fabrication and 8 hours of assembly, the amount of factory overhead that Kaumajet Factory will allocate to each unit of desk lamp using the multiple production department factory overhead rate method with an allocation base of direct labor hours is a.$8.83 b.$22.15 c.$287.97 d.$80.54

Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Harbour has monthly overhead of $168,340, which is divided into the following activity pools: Setup costs Quality control Maintenance Total Number of setups Number of inspections Number of machine hours $86,400 54,940 27,000 $ 168,340 The company also has compiled the following information about the chosen cost drivers: Home 37 340 1,600 Required 1 Home Required 2 Required 3 $ 41 16 360 770 units Work 71 330 1,100 Home Model Work Model Total Overhead Cost Required: 1. Suppose Harbour uses a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line. 2. Calculate the production cost per unit for each of Harbour's products under a traditional costing system. 3. Calculate Harbour's gross margin per…

Box Springs, Inc., makes two sizes of box springs: twin and double. The direct material for the twin is $25 per unit and $40 is used in direct labor, while the direct material for the double is $45 per unit, and the labor cost is $50 per unit. Box Springs estimates it will make 5,000 twins and 10,000 doubles in the next year. It estimates the overhead for each cost pool and cost driver activities as follows: Activity Cost Estimated Use per Use per Pools Driver Overhead Twin Double Framing Square Feet of Pine $280,000 5,000 3,000 Padding Square Feet of Quilting 220,000 130,000 90,000 Filling Square Feet of Filling 225,000 500,000 250,000 Labeling Number of Boxes 230,000 750,000 400,000 Inspection Number of Inspections 187,000 13,000 4,000 How much does each unit cost to manufacture? Do not round intermediate computations but round final answers for the fields below to the nearest whole number. Total Cost per Unit Twin Double Direct Material Direct Labor Cost Overhead Total per Unit $