The Sendai Co. Ltd of Japan has budgeted costs in its various departments as follows for the coming year: Factory administration ¥270.000.000 Custodial services ¥68.760.000 Personnel ¥28.840.000 Maintenance ¥45.200.000 Machining - overhead ¥376.300.000 Assembly - overhead ¥175.900.000 Total cost ¥965.000.000   The Japanese currency is the yen, denoted by ¥. The company allocates service department costs to other departments in the order listed below. Department Number of employees Total labour-hours Square feet of space occupied Direct labour-hours Machine-hours Factory administration 12 - 5.000 - - Custodial services 4 3.000 2.000 - - Personnel 5 5.000 3.000 - - Maintenance 25 22.000 10.000 - - Machining 40 30.000 70.000 20.000 70.000 Assembly 60 90.000 20.000 80.000 10.000 Total 146 150.000 110.000 100.000 80.000 Machining and Assembly are operating departments; the other departments all act in a service capacity. The company does not make a distinction between fixed and variable service department costs. Factory Administration is allocated on the basis of total labour-hours; Custodial Services on the basis of square feet occupied; Personnel on the basis of number of employees; and Maintenance on the basis of machine-hours. Required Allocate service department costs to departments using the step method. Then compute predetermined overhead rates in the operating departments using a machine-hours basis in Machining and a direct labour-hours basis in Assembly. OBS: I know there already is a soloution to this problem, but I need the calculations to be elaborated.

Wildhorse Corp. reported the following detail for its budgeted MOH costs, broken into three key activities. Activity Material handling Machining Inspections Total Plant-wide MOH rate Material handling Budgeted Cost $50,000 100,000 36,000 4,000 Machining Inspections $ (a) Calculate Wildhorse's plant-wide MOH rate if allocations are based on machine hours. (Round answer to 2 decimal places, e.g. 15.25.) (b) Calculate activity rates for each key activity. $ $186,000 $ SA Budgeted Quantity of Cost Driver $ 2,000 10,000 material moves Activity rate machine hours inspections /machine hour /material move /machine hour /inspection

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HB Corporation in Delaware, U.S., makes and sells a single product. The company operates a standard costing system and a just-in-time purchasing and production system. No inventory of raw materials or finished goods is held. Details of the budget and actual data for the previous period are given below:   Budget data   Standard production costs per unit (currency in U.S. dollar, $):   Direct material                8kg @$10.80 per kg                                      86.40 Direct labor                    1.25 hours @$18.00 per hour                        22.50 Variable overheads        1.25 hours @$6.00 per direct labor hour         7.50   Standard selling price: $180 per unit Budgeted fixed production overheads: $170 000 Budgeted production and sales: 10 000 units   Actual data   Direct material: 74 000kg @$11.20 per kg Direct labor: 10,800 hours @$19.00 per hour Variable overheads: $70,000 Actual selling price: $184 per unit Actual fixed production overheads: $168 000 Actual…

Zizi plc uses a standard absorption costing system and produces and sells product 8W. The standard cost card is below: Product 8W (€ per unit) Direct material (5 per kg) 15 Direct labour (6 per hour) 12 Fixed manufacturing overhead 10 Total production cost 37 Standard profit 13 Standard selling price 50 * Absorption rate based on standard labour hours Budgeted and actual production and sales units for december 2020 were as follows: Budget Actual Production 1,100 900 Sales   1,000 800 Actual data for December 2020 were as follows     € Direct material purchases 1,200 kgs costing 12,000 Direct materials used 1,100 kgs   Direct labour hours 500 hours costing 6,000 Fixed manufacturing overhead   5,000 Sales revenue   30,000 An analysis of the Direct labour hours shows that the 500 hours that were paid for 50 were idle time due to a machinery breakdown. There were no inventories of Direct materials or finished products (planned or actual) at the…

II. HB Corporation in Delaware, U.S., makes and sells a single product. The company operates a standard costing system and a just-in-time purchasing and production system. No inventory of raw materials or finished goods is held. Details of the budget and actual data for the previous period are given below: Budget data Standard production costs per unit (currency in U.S. dollar, $): 8kg at the rate of $10.80 per kg 1.25 hours at the rate of $18.00 per hour Variable overheads1.25 hours at the rate of $6.00 per direct labor hour Direct material 86.40 Direct labor 22.50 7.50 Standard selling price: $180 per unit Budgeted fixed production overheads: $170 000 Budgeted production and sales: 10 000 units Actual data Direct material: 74 000kg at the rate of11.20 per kg Direct labor: 10,800 hours at the rate of$19.00 per hour Variable overheads: $70,000 Actual selling price: $184 per unit Actual fixed production overheads: $168 000 Actual production and sales: 9000 units Requirements 3.…