Wilmington Company has two manufacturing departments-Assembly and Fabrication. All of its manufacturing overhead costs are fixed costs. The first set of data shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year-Job Bravo. Estimated Data Manufacturing overhead costs Direct labor-hours Machine-hours Job Bravo Direct labor-hours Machine-hours Assembly 17 9 Assembly $ 1,920,000 80,000 32,000 Fabrication 9 12 Fabrication $ 2,240,000 48,000 160,000 Total 26 21 Total $ 4,160,000 128,000 192,000 Required: 1. If Wilmington uses a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to Job Bravo? 2. If Wilmington uses departmental predetermined overhead rates with direct labor-hours as the allocation base in Assembly and machine-hours as the allocation base in Fabrication, how much manufacturing overhead would be applied to Job Bravo? Note: Round your intermediate calculations to 2 decimal places.

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
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Wilmington Company has two manufacturing departments-Assembly and Fabrication. All of its manufacturing overhead costs are
fixed costs. The first set of data shown below is based on estimates from the beginning of the year. The second set of data relates to
one particular job completed during the year-Job Bravo.
Estimated Data
Manufacturing overhead costs
Direct labor-hours
Machine-hours
Job Bravo
Direct labor-hours
Machine-hours
Assembly
17
9
Assembly
$ 1,920,000
80,000
32,000
Fabrication
9
12
Fabrication
$ 2,240,000
48,000
160,000
Total
26
21
1. Plantwide manufacturing overhead applied to Job Bravo
2. Manufacturing overhead applied from Assembly to Job Bravo
2. Manufacturing overhead applied from Fabrication to Job Bravo
2. Total departmental manufacturing overhead applied to Job Bravo
Required:
1. If Wilmington uses a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead
would be applied to Job Bravo?
Total
$ 4,160,000
128,000
192,000
2. If Wilmington uses departmental predetermined overhead rates with direct labor-hours as the allocation base in Assembly and
machine-hours as the allocation base in Fabrication, how much manufacturing overhead would be applied to Job Bravo?
Note: Round your intermediate calculations to 2 decimal places.
$
0
Transcribed Image Text:Wilmington Company has two manufacturing departments-Assembly and Fabrication. All of its manufacturing overhead costs are fixed costs. The first set of data shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year-Job Bravo. Estimated Data Manufacturing overhead costs Direct labor-hours Machine-hours Job Bravo Direct labor-hours Machine-hours Assembly 17 9 Assembly $ 1,920,000 80,000 32,000 Fabrication 9 12 Fabrication $ 2,240,000 48,000 160,000 Total 26 21 1. Plantwide manufacturing overhead applied to Job Bravo 2. Manufacturing overhead applied from Assembly to Job Bravo 2. Manufacturing overhead applied from Fabrication to Job Bravo 2. Total departmental manufacturing overhead applied to Job Bravo Required: 1. If Wilmington uses a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to Job Bravo? Total $ 4,160,000 128,000 192,000 2. If Wilmington uses departmental predetermined overhead rates with direct labor-hours as the allocation base in Assembly and machine-hours as the allocation base in Fabrication, how much manufacturing overhead would be applied to Job Bravo? Note: Round your intermediate calculations to 2 decimal places. $ 0
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