he plan department and a finishing department. Felix uses normal costing with categories (direct materials and direct manufacturing labor) and two manufa cost pools (the machining department with machinebours as the allocat: finishing department with direct manufacturing labor costs as the allocation budget for the plant is as follows: Machining Department Finishing De Manufacturing overhead $9,065,000 $8,181,000 costs Direct manufacturing labor $970,000 $2,727,000 costs Direct manufacturing labor- hours 36,000 155,000 Machine-hours 259,000 37,000 a. What is the budgeted manufacturing overhead rate in the machining departm finishing department? During the month of January, the job-cost record for Job 431 shows the followi Machining Department Finishing Depa Direct materials used $13.000 $ 5,000 Direct manufacturing labor $ 900 $ 1250 costs Direct manufacturing labor- 20 70 hours Machine-hours 140 20 b. Compute the total manufacturing overhead cost allocated to Job 431.

Hensel Manufacturing separates its manufacturing overhead costs into 2 broad categories: (1) maintenance costs and (2) utility costs. Maintenance costs average $100,000 per month, whereas utility costs average $8,000 per month. Maintenance costs are allocated to 2 activity cost pools: (1) the repair cost pool and (2) the set-up cost pool. Utility costs also are allocated to 2 activity cost pools: (1) the heating and air conditioning cost pool (HVAC) and (2) the machinery cost pool. Maintenance costs are allocated to their unique activity cost pools on the basis of the number of employees associated with each pool. Utility costs are allocated to their unique activity cost pools on the basis of kilowatt-hour (kWh) consumption. Of the company's maintenance employees, 70% engage primarily in repair activities, whereas 30% engage primarily in set-up activities. Approximately 75% of the company's kWh consumption can be traced to HVAC use, whereas 25% of its kWh consumption can be traced to…

Arensky Company uses normal costing to account for overhead in its job costing system. There are departments in the company: Designing and Machining. The Designing Dept. is labor intensive; the Machining Dept. is machine intensive. (OH- Overhead; DLH = Direct Labor Hours; MH = Machining Hours.) The budget for 2019 is as follows: Actual results are as follows: a. b. C. Est. OH Est. DLH Est. MH d. Actual OH Actual DLH Actual MH Designing $2,000,000 40,000 hours 20,000 hours Designing $2,100,000 41,500 hours 19,800 hours Machining $5,600,000 10,000 hours 70,000 hours Machining $5,650,000 11,000 hours 72,000 hours Using the most logical allocation base, calculate the OH Allocation Rate for eac department. Be sure to state your final answer in proper units. For each department, calculate how much OH is allocated. For each department, give the journal entry to record over- or under-allocated overhead. Why is the Normal Costing method preferred to the Actual Costing method? uirements

Show Me How Support department cost allocation- Martay Creations produces winter scarves. The scarves are produced in the Cutting and Sewing departments. The Maintenance and Security departments support these production departments, and allocate costs based on machine hours and square feet, respectively. Information about each department is provided in the following table: Department Maintenance Department Security Department Cutting Department Sewing Department Total Cost Number of Employees $2,200 5 4,500 3 21,200 21 24,900 19 Machine Hours 40 Square Feet 600 0 500 3,600 2,400 5,400 3,000 Using the sequential method and allocating the support department with the highest costs first, allocate all support department costs to the production departments. Then compute the total cost of each production department. Cutting Department Sewing Department Production departments' total costs $ D