Waterways Problem 02 a-c (Part Level Submission) Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job J57 and Job K52 involve 15 acres of landscaped terrain, which will require special-order, sprinkler heads to meet the specifications of the project. Using a job cost system to produce these parts, the following events occurred during December. Raw materials were requisitioned from the company's inventory on December 2 for $5,067; on December 8 for $1,062; and on December 14 for $3,471. In each instance, two-thirds (2/3) of these materials were for J57 and the rest for K52. Six time tickets were turned in for these two projects for a total amount of 18 hours of work. All the workers were paid $18 per hour. The time tickets were dated December 3, December 9, and December 15. On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for J57 and the rest for K52. The predetermined overhead rate is based on machine hours. The expected machine hour use for the year is 2,106 hours, and the anticipated overhead costs are $842,400 for the year. The machines were used by workers on projects K52 and J57 on December 3, 9, and 15. Six machine hours were used for project K52 (2 each day), and 8.5 machine hours were used for project J57 (2.5 the first day and 3 each of the other days). Both of these special orders were completed on December 15, producing 200 sprinkler heads for J57 and 100 sprinkler heads for K52.

Sand Castle Manufacturing produces concrete yard art. 2,000 concrete seahorses were produced in a recent production run. The run required 1,000 machine hours, and also required five "set-ups" of mixing equipment. Final inspection required 50 hours of inspection activity. Estimated overhead is estimated at $30 per machine hour, plus $2,750 per "set-up" and $25 per inspection hour. Direct materials and direct labor total $75 per seahorse.   Apply activity-based costing and determine the amount assigned to a concrete seahorse.         A. $86.8   B. $97.5   C. $75.6   D. $100   E. none of the above

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Michael’s Pottery makes decorative garden pieces using three consecutive processes: Moulding, Baking & Spraying. Quality control check takes place during the process, at which point, rejected units are separated from good units. The following details relate to production for the month of October 2020, for the Baking Department. Work-in-process, October 1: -0- Transfer from Moulding: 2,000 units valued at $336.40 each  Other manufacturing costs incurred during October: Direct material added Direct Manufacturing Wages Manufacturing Overhead Applied $202,120 $212,840 $306,160 Normal losses are estimated to be 5% of the units transferred in during the period. Losses from the Baking Department are deemed to be scrap and sold at $382 each. At inspection 300 decorative pieces were rejected as scrap. These units had reached the following degree of completion: From Moulding 100% Direct material added 40% Conversion costs 12½% 1,200 pieces were completed and transferred out to the…

Waterways has two major public-park projects to provide with comprehensive irrigation in one of its service locations this month. Job J57 and Job K52 involve 15 acres of landscaped terrain which will require special-order sprinkler heads to meet the specifications of the project. Using a job cost system to produce these parts, the following events occurred during December. Raw materials were requisitioned from the company's inventory on December 2 for $5,886; on December 8 for $1,224; and on December 14 for $4,008. In each instance, two-thirds (2/3) of these materials were for J57 and the rest for K52. Six time tickets were turned in for these two projects for a total amount of 18 hours of work. All the workers were paid $16.50 per hour. The time tickets were dated December 3, December 9, and December 15. On each of those days, 6 labor hours were spent on these jobs, two-thirds (2/3) for J57 and the rest for K52. The predetermined overhead rate is based on machine hours. The estimated…

Classifying Costs and Decision-Making In July, Carrie's Rock Walls Inc. completed several projects, one of which was a rock wall for city hall. Costs for the month of July for the company included the following. City hall project Salary of consultant who prepared proposals on all new projects Salary of the designer who prepares designs for all new projects City permit for city hall project Cost of brick and mortar for city hall project Monthly depreciation on equipment used for project Miscellaneous tools (shovel, chisel, etc.) used for projects Miscellaneous supplies used during the month on projects Salary of rock layer based on hours worked on project Gas and maintenance expense on vehicles to transport heavy equipment Rent on office space for designer, consultants, and other personnel July $4,000 $4,500 $40 $6,000 $1,000 $6,000 $1,400 $4,500 $500 $2,000 REQUIRED a. Relative to the city hall project, classify each of the following costs as variable or fixed AND direct or indirect.…

Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow.   Standard Enhanced Total Units produced 25,500 8,500 34,000 Machine-hours 15,300 10,200 25,500 Direct labor-hours 19,125 19,125 38,250 Direct materials costs $ 510,000 $ 765,000 $ 1,275,000 Direct labor costs 306,000 650,250 956,250 Manufacturing overhead     841,500 Total costs   Compute the predetermined overhead rate assuming that Redfern Audio uses direct labor costs to allocate overhead costs. Note: Round your answer to 2 decimal places. Predetermined overhead rate % of direct labor cost

Glencove Co. makes one model of radar gun used by law enforcement officers. All direct materials are added at the beginning of the manufacturing process. Information for the month of September follows:    Units Costs Beginning work in process (40% complete) ?     Direct materials   $ 1,336,500 Conversion cost     625,800 Total cost of beginning work in process   $ 1,962,300 Number of units started 36,400     Number of units completed and transferred to finished goods 34,800     Ending work in process (75% complete) 21,850     Current period costs       Direct materials   $ 2,402,400 Conversion cost     1,266,500 Total current period costs   $ 3,668,900     Required: 1. Using the weighted-average method of process costing, complete each of the following steps:   a. Reconcile the number of physical units worked on during the period. b. Calculate the number of equivalent units. c. Calculate the cost per equivalent unit. d. Reconcile the total cost of work in…

Characteristics of Production Process, Cost Measurement Vince Kim, of EcoScape Company, designs and installs custom lawn and garden irrigation systems for homes and businesses throughout the state. Each job is different, requiring different materials and labor for installing the systems. EcoScape estimated the following for the year: Number of direct labor hours 6,790 Direct labor cost $67,900 Overhead cost $54,999 During the year, the following actual amounts were experienced: Number of direct labor hours 6,070 Direct labor incurred $66,770 Overhead incurred $53,919.81 Required: 1. Should EcoScape use process costing or job-order costing?   2. If EcoScape uses a normal costing system and overhead is applied on the basis of direct labor hours, What is the overhead rate? Round your answer to the nearest cent. What is the average actual wage rate? $   per direct labor hour What is the cost of an installation that takes $3,440 of direct materials and 30 direct labor…

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