Jeriel Andrei M.

Romasanta
BSA 3-1
Assignment #2

3.)
Direct Labor 10.00 Direct Materials
Variable Factory Overhead 15.00 Direct Labor
Fixed Factory overhead 6.00 Prime cost
Conversion cost per unit 31.00

Direct Materials 32.00

Direct Labor 10.00
Variable Factory Overhead 15.00
Fixed Factory overhead 6.00
Fixed expense 4.00
Product cost 67.00
units produce 12,000.00
804,000.00
Variable expense 3.00
units sold 8,000.00 24,000.00
Total cost 828,000.00

4.)
Indirect materials and factory supplies
Supervisory salaries
Repairs and maintenance
Heat,light , and power
Overtime premium- plant workers
Fringe benefits for plant worker
Depreciation-plant
Insurance - plant
Total actual FOH cost

Total DL hrs
FOH rate
Total applied FOH cost

Actual
Applied
overapplied FOH

Applied
overapplied FOH
COGM
5.)
DM 750,000.00
DL 800,000.00
Variable FOH 80,000.00
 Fixed FOH 110,000.00
Inventoriable cost 1,740,000.00
unit produced 400,000.00
cost per unit 4.35

6.)
Department A
DM 800,000.00
DL 600,000.00
Variable FOH
Factory supplies 20,000.00
Total variable cost 1,420,000.00

Supervisory salaries 48,000.00

Factory supplies 20,000.00
Total controllable cost 68,000.00

Depreciation 140,000.00
Total uncontrollable cost

Supervisory salaries 48,000.00

Depreciation 140,000.00
Total direct fixed cost 188,000.00

Total variable cost 1,420,000.00

Total direct fixed cost 188,000.00
Total direct cost 1,608,000.00

Allocated cost from corp headquarters 130,000.00

Plant executive salaries 152,000.00 40%
Repairs and mainternance 75,000.00 120 / 400
Factory rent- building 40,000.00 20%
Total indirect cost 397,000.00

Allocated cost from corp headquarters 130,000.00

Plant executive salaries 152,000.00 40%
Depreciation 140,000.00
Factory rent- building 40,000.00 20%
Total indirect cost 462,000.00

7.)
Chemicals(2,000/100) 20.00
Direct Labor (200/100) 2.00
Variable FOH.
Electricity and water(100/100) 1.00
Supervisor's Salary (500/100) 5.00
Total Variable cost per pound 28.00

Depreciation expense 120,000.00

Other Factory cost 200,000.00
Total Fixed cost 320,000.00

300 ton 400 ton 500 ton

Total Variable costs(no of tons*28*100) 840,000.00 1,120,000.00 1,400,000.00
Total fixed cost 320,000.00 320,000.00 320,000.00
Total cost 1,160,000.00 1,440,000.00 1,720,000.00
Divided by 300.00 400.00 500.00
3,866.67 3,600.00 3,440.00
Divided by 100.00 100.00 100.00
Total unit cost per pound 38.67 36.00 34.40

15.)
ct Materials 32.00 Direct Materials 32.00
10.00 Direct Labor 10.00
42.00 Variable Factory Overhead 15.00
Variable expense 3.00
total variable cost per unit 60.00

68,000.00
90,000.00
40,000.00
28,000.00
20,000.00
15,000.00
190,000.00
22,000.00
473,000.00

71,000.00
7.50
532,500.00

473,000.00
532,500.00
59,500.00

532,500.00
59,500.00
473,000.00

Inventoriable cost per unit 4.35

units sold 360,000.00
COGS during the period 1,566,000.00
 Units produced 400,000.00
units sold 360,000.00
ending inventory 40,000.00
cost per unit 4.35
Cost of inventory on Aug 31 174,000.00

Department B
1,200,000.00
660,000.00

60,000.00
1,920,000.00

72,000.00
60,000.00
132,000.00

220,000.00

72,000.00
220,000.00 80%
292,000.00

1,920,000.00
292,000.00
2,212,000.00

190,000.00
228,000.00 60%
175,000.00 280 / 400
160,000.00 80%
753,000.00

190,000.00
228,000.00 60%
220,000.00 280 / 400
160,000.00 80%
798,000.00
15.)
Cost (40,000-12,000) 28,000
Activity (9-2) 7 Ans: 4,000.00

Fixed cost= High act cost- (variable cost per unit * highest activity)

= 40,000-(4,000*9). y= 4,000+4,000x
= 40,000-(36,000)
a= 4,000 BULACAN CORPORATIO
(y) (x)
Months Units Shipped Total Shipping expense
45,000
1 4 22,000
40,000
2 7 31,000 f(x) = 3476.19047619048 x + 8130.952380952

Total shipping expense

35,000
R² = 0.951309858526353
3 5 26000 30,000
4 2 12000 25,000
5 3 22000 20,000
15,000
6 6 30000
10,000
7 8 35000 5,000
8 9 40000 0
1 2 3 4 5 6 7 8 9 10
Units Shipped

Fixed cost approximately 6,000 Variable cost per unit (30,000-22,000)/(4-6)

First point (4, 22,000) 8,000/2
Second point (6, 30,000) b= 4,000

1st point 2nd point y=6,000+4,000x

y=6,000+4,000x y=6,000+4,000(6)
y= 6,000+4,000(4) y=6,000+24,000
y=6,000+16,000 y=30,000
y= 22,000

X Y XY X2
Months Units Shipped Total Shipping expense
1 4 22,000 88000 16
2 7 31,000 217000 49
3 5 26000 130000 25
4 2 12000 24000 4
5 3 22000 66000 9
6 6 30000 180000 36
7 8 35000 280000 64
8 9 40000 360000 81
TOTAL 44.00 218,000.00 1,345,000.00 284.00

1.) 218,000 =8A+ 44B

2.) 1,345,000 = 44A +284B
 5.5(218,000= 8A + 44 B)
1,345,000= 44A+ 284B

1,199,000 = 44A + 242B

1,345,000= 44A+ 284B
146,000 = 42B

146,000/42
b= 3,476.1905

218,000 =8A+ 44B

218,000 =8A+ 44(3,476.1905)
218,000 = 8A + 152,952.38
218,000-152,952.38 = 8A
65,047.618/ 8
a= 8,130.95 y= 8,130.9523 + 3,476,1905x
 variable cost per unit

BULACAN CORPORATION

3476.19047619048 x + 8130.95238095238
951309858526353
Total Shipping expense
Linear (Total Shipping expense)

5 6 7 8 9 10
Shipped

(30,000-22,000)/(4-6)