# Manaerial Acc

## Manaerial Acc

E2-5
300,000/125,000= 2.4
130,000*2.4= 312,000-322,000= (10,000)
Dr. Cost of Goods Sold 10,000
Cr. MOH 10,000

E2-7
1. Raw Material Inventory 46300
Account Payable 46300

2. WIP 29200
Raw Material Inventory 36000
NOTE: This question was incomplete in the homework
3. Factory payroll 59900
Wages Payable 51000
Payroll taxes payable 8900

4. WIP 54000
Factory payroll 59900
Account payable 80500
6. Depreciation 8100
Accumulated Depreciation 8100
7. WIP 72000

8. Finished Goods 88000
WIP 88000

9. Account receivable 103000
Sales 103000
Cost of goods sold 75000
Finished goods 75000

E2-13
960,000/40000= 24
Dr. Service in progress 24*40,500=972000
( c) Under applied by (10,800)
Actual- Applied= 982,800- 972,000= -10,800

P2-4A
Predetermined Overhead rate Department D= MOH/Direct Labor Cost= 1200,000/1500,000*100=80%

Predetermined Overhead rate Department E= 1500,000/125,000=\$12

Predetermined Overhead rate Department K= 900,000/120,000= \$7.50

(b)
D E F
Direct Materials 140,000 126,000 78,000
Direct Labor 120,000 110,000 37500
(120,000*80%) 132,000
(11,000*12) 78,000
(10,400*7.50)
Total 356,000 368,000 193,500

(c ) Department D

Balance: 3,000 (under applied)

Department E

Balance: 8,000 (over applied)

Department K