Principles of Managerial Accounting · 免费预览
预先确定的制造费用分配率与制造费用的分配
制造费用采用预先确定的分配率分配到各项作业中。该分配率在会计期间开始前计算得出，用预计年度制造费用除以预计分配基础业务量。因此，随着分配基础的消耗，各项作业相应吸收制造费用。
1. Why overhead is predetermined
Why overhead is predetermined
2. Computing the rate
Computing the rate
3. Applying overhead to jobs
Applying overhead to jobs
4. Choosing the allocation base
Choosing the allocation base
5. Rate formula
How is the predetermined overhead rate computed?
6. Rate computation
Estimated annual overhead is 480,000 dollars and estimated activity is 60,000 machine-hours. Compute the predetermined overhead rate.
7. Applied overhead computation
The rate is 8 dollars per machine-hour and a job uses 500 machine-hours. Compute applied overhead for the job.
8. Base selection principle
What should guide the choice of allocation base?
9. Rate timing
The predetermined overhead rate is computed ____ the period begins. One word.
10. Job sheet completion
A job cost sheet is complete for pricing when it holds direct materials, direct labor, and applied ____. One word.