quiz-ma4-2en

Management Accounting, Chapter 4, set 2

The following data apply to items 1 - 8

The Led Zeppelin Company has two departments, A and B. Manufacturing overhead is allocated based on machine hours in Department A and direct labor hours in Department B. The data for both departments are shown below (figures are in thousand)

Items	Budget		Actual
	Dept. A	Dept. B	Dept. A	Dept. B
DL	9,000	7,200	9,980	7,500
MO	13,020	6,225	13,632	6,156
DLH	50	75	54	76
MH	210	12	213	11

(DL: direct labor cost, MO: mfg. overhead, DLH: direct labor hours, MH: machine hours)

Job No. 68-859 (completed May 13, 2025) required production processes from both departments. Production data for the two departments is as follows:
Department A: Prime cost 136,800 Bath, DLH 540 hours, MH 2,400 hours Department B: Prime cost 252,000 Bath, DLH 720 hours, MH 90 hours

1. What is the production cost of Job 25-859 incurred in department A? (Normal Costing)

292,000 Baht 290,400 Baht 288,800 Baht 287,200 Baht 285,600 Baht

2. What is the production cost of Job 25-859 incurred in department B? (Normal Costing)

311,760 Baht 311,280 Baht 310,800 Baht 310,320 Baht 309,840 Baht

3. What is the total production cost of Job 25-859? (Normal Costing)

602,850 Baht 601,680 Baht 600,720 Baht 598,960 Baht 597,360 Baht

4. Under- or overallocated manufacturing overhead for Department A (Normal Costing)

Overallocated MO 426,000 Baht Overallocated MO 612,000 Baht Underallocated MO 426,000 Baht Underallocated MO 612,000 Baht Overallocated MO 846,000 Baht

5. Under- or overallocated manufacturing overhead for Department B (Normal Costing)

Uderallocated MO 57,000 Baht Overallocated MO 69,000 Baht Overallocated MO 152,000 Baht Underallocated MO 69,000 Baht Underallocated MO 152,000 Baht

6. What is the production cost of Job 25-859 incurred in department A? (Actual Costing)

290,400 Baht 288,800 Baht 287,200 Baht 285,600 Baht 284,000 Baht

7. What is the production cost of Job 25-859 incurred in department B? (Actual Costing)

311,760 Baht 311,280 Baht 310,800 Baht 310,320 Baht 309,840 Baht

8. What is the total production cost of Job 25-859? (Actual Costing)

601,680 Baht 600,720 Baht 598,960 Baht 597,360 Baht 595,520 Baht

The following data apply to items 9 - 15
Job-cost records for Yngwie Company for year 2025 contained the following information. (All cost figures in the table are in the thousands of Baht.)

Job No.	101	102	103	104	105
DM	150	210	110	265	310
DL	107	95	105	130	150
MO allocated	73	64	70	85	102
Total costs	330	369	285	480	562
Units Produced	350	170	WIP	500	210
Units Sold	350	170		300	210

WIP: Work in Process
No beginning inventories in 2025; actual manufacturing overhead was 426,000 Bath.

9. What is the cost of goods sold? (Before disposition of under- or overallocated manufacturing overhead)

1,546 thousand Baht 1,547 thousand Baht 1,548 thousand Baht 1,549 thousand Baht 1,600 thousand Baht

10. What is the cost of ending finished goods inventory? (Before disposition of under- or overallocated manufacturing overhead)

191 thousand Baht 192 thousand Baht 193 thousand Baht 194 thousand Baht 195 thousand Baht

11. What is the cost of ending work in process inventory? (Before disposition of under- or overallocated manufacturing overhead)

281 thousand Baht 282 thousand Baht 283 thousand Baht 284 thousand Baht 285 thousand Baht

12. What is the cost of goods sold? (After write-off under- or overallocated manufacturing overhead to cost of goods sold)

1,578 thousand Baht 1,579 thousand Baht 1,580 thousand Baht 1,581 thousand Baht 1,582 thousand Baht

13. What is the cost of goods sold? (After proration based on ending balances)

1,571.47 thousand Baht 1,571.47 thousand Baht 1,573.47 thousand Baht 1,575.47 thousand Baht 1,577.47 thousand Baht

14. What is the cost of ending finished goods inventory? (After proration based on ending balances)

193.03 thousand Baht 195.03 thousand Baht 197.03 thousand Baht 199.03 thousand Baht 201.03 thousand Baht

15. What is the cost of ending work in process inventory? (After proration based on ending balances)

281.50 thousand Baht 285.50 thousand Baht 289.50 thousand Baht 293.50 thousand Baht 297.50 thousand Baht