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Chapter 2: Applying Excel Data Markup on job cost 75% Department Milling Assembly 60.000 3.000 8.000 80.000 $390.000 $500.000 $2,00 $3,75 Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Cost summary for Job 407 Department Milling Assembly 90 4 5 20 $800 $370 $70 $280 Machine-hours Direct labor-hours Direct materials Direct labor cost Enter a formula into each of the cells marked with a ? below Step 1: Calculate the estimated total manufacturing overhead cost for each department Milling Total fixed manufacturing overhead cost ? Variable manufacturing overhead per machine-hour or direct labor-hour ? Total machine-hours or direct labor-hours ? Total variable manufacturing overhead ? Total manufacturing overhead ? Assembly ? ? ? ? ? Step 2: Calculate the predetermined overhead rate in each department Milling Total manufacturing overhead Total machine-hours or direct labor-hours Predetermined overhead rate per machine-hour or direct labor-hour Assembly ? ? ? ? ? ? Step 3: Calculate the amount of overhead applied from both departments to Job 407 Milling Predetermined overhead rate per machine-hour or direct labor-hour ? Machine-hours or direct labor-hours for the job ? Manufacturing overhead applied ? Assembly ? ? ? Step 4: Calculate the total job cost for Job 407 Milling Direct materials Direct labor cost Manufacturing overhead applied Total cost of Job 407 Step 5: Calculate the selling price for Job 407 Total cost of Job 407 Markup Selling price of Job 407 ? ? ? Assembly ? ? ? Total ? ? ? ? ? ? ?
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Chapter 2: Applying Excel

Data
Markup on job cost

75%

Department
Milling
Machine-hours
Direct labor-hours
Total fixed manufacturing overhead cost
Variable manufacturing overhead per machine-hour

Assembly

60.000

3.000

8.000

80.000

$3...


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