The Brown Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2017, Brown adopted the following standards for its manufacturing costs: E (Click to view the standards.) E (Click to view additional information.) - X Read the requirements O Data Table Requirement 1. Prepare a schedule of total standard manufacturing costs for the 8,200 output units in January 2017. The denominator level for total manufacturing overhead per month in 2017 is 38,000 direct manufacturing labor-hours. Brown's budget for January 2017 was based on this denominator level. The records for January indicated the following: Direct materials Direct manufacturing labor Variable manufacturing overhead Direct materials purchased 43,500 lb. at $6.25 per lIb. Fixed manufacturing overhead Direct materials used 41,500 lb. 58,900 hrs. at $11.25 per hr. Total Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Data Table - X $750,000 Actual production 8,200 output units Cost per Output Unit Print Done Input Direct materials 5 lb. at $6 per Ib. S 30.00 7 hrs. at $11 per hr. $6 per DLH Direct manufacturing labor 77.00 Variable manufacturing overhead 42.00 70.00 $10 per DLH Fixed manufacturing overhead Standard manufacturing cost per output unit 219.00 Enter any number in the edit fields and then click

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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The Brown Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH)
At the beginning of 2017, Brown adopted the following standards for its manufacturing costs:
E (Click to view the standards.)
E (Click to view additional information.)
Read the requirements.
- X
Data Table
Requirement 1. Prepare a schedule of total standard manufacturing costs for the 8,200 output units in January 2017.
The denominator level for total manufacturing overhead per month in 2017 is 38,000 direct
manufacturing labor-hours. Brown's budget for January 2017 was based on this denominator
level. The records for January indicated the following:
Direct materials
Direct manufacturing labor
Variable manufacturing overhead
Direct materials purchased
43,500 lb. at $6.25 per Ib.
Fixed manufacturing overhead
Direct materials used
41,500 lb.
Total
58,900 hrs. at $11.25 per hr.
Direct manufacturing labor
Total actual manufacturing overhead (variable and
fixed)
Data Table
$750,000
Actual production
8,200 output units
Cost per
Output Unit
Print
Done
Input
Direct materials
5 lb. at $6 per Ib.
$
30.00
Direct manufacturing labor
7 hrs. at $11 per hr.
77.00
Variable manufacturing overhead
$6 per DLH
42.00
70.00
$10 per DLH
Fixed manufacturing overhead
Standard manufacturing cost per output
$
219.00
unit
Enter any number in the edit fields and then click
Transcribed Image Text:The Brown Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH) At the beginning of 2017, Brown adopted the following standards for its manufacturing costs: E (Click to view the standards.) E (Click to view additional information.) Read the requirements. - X Data Table Requirement 1. Prepare a schedule of total standard manufacturing costs for the 8,200 output units in January 2017. The denominator level for total manufacturing overhead per month in 2017 is 38,000 direct manufacturing labor-hours. Brown's budget for January 2017 was based on this denominator level. The records for January indicated the following: Direct materials Direct manufacturing labor Variable manufacturing overhead Direct materials purchased 43,500 lb. at $6.25 per Ib. Fixed manufacturing overhead Direct materials used 41,500 lb. Total 58,900 hrs. at $11.25 per hr. Direct manufacturing labor Total actual manufacturing overhead (variable and fixed) Data Table $750,000 Actual production 8,200 output units Cost per Output Unit Print Done Input Direct materials 5 lb. at $6 per Ib. $ 30.00 Direct manufacturing labor 7 hrs. at $11 per hr. 77.00 Variable manufacturing overhead $6 per DLH 42.00 70.00 $10 per DLH Fixed manufacturing overhead Standard manufacturing cost per output $ 219.00 unit Enter any number in the edit fields and then click
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