1 Manufacturing Overhead Distribution Worksheet The following are selected operating data for 2 the production and service departments of Bluestone Company for 2019 3 Departments Service Production 4 1 2 1 2 6 Overhead costs (identified by department) $ 48,400 82,200 25,440 516,000 32,584 $1,439,000 Indirect materials 7 $97,200 $144,000 Indirect labor 8 7,200 9 Square feet of building floor space used 10 Assessed value of equipment used 11 Cubic yards of factory space used 4,800 24,000 12,000 $ 21,000 63,000 126,000 210,000 88,000 132,000 12 Machine hours 51,200 204,800 20,000 400,000 13 Direct labor 14 15 Building depreciation of $110,000 is allocated on the basis of square feet of floor space. Personal property 16 taxes of $30,000 are allocated on the basis of assessed values of equipment used. Costs for service 17 departments 1 and 2 are allocated to production departments on the basis of cubic yards of factory space 18 and machine hours, respectively. 19 20 Required 21 a. Prepare a 2019 overhead distribution worksheet for Bluestone Company similar to the one prepared 22 for Exhibit 3-15 23 b. Compute the manufacturing overhead rates for production departments 1 and 2 using machine 24 hours and direct labor costs, respectively, for allocation bases. Round your answer to two decimal 25 places. 26 27 2 a. 29 30 Service Production 31 Totals (optional) Dept. 1 Dept. 2 Allocation Basis 32 Dept. 1 Dept. 2 Directly identifiable with departments: 33 Indirect material N/A 34 Indirect labor N/A 35 36 Allocated to departments: 37 Building depreciation Personal property taxes Floor space 38 Assessed value of equipment 39 Total overhead 40 41 Allocation of service departments: 42 Cubic yards of factory space 43 Dept. 1 Machine hours used 44 Dept. 2 Total allocated overhead 45 46 Departmental overhead rates: b. 49 Production Dept. 1 (per machine hour): Production Dept. 2 (per direct labor dollar): 50