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Chapter 3 Exercise 2 2. Definitions of manufacturing concepts Interstate Manufac

ID: 2372457 • Letter: C

Question

Chapter 3 Exercise 2

2. Definitions of manufacturing concepts
Interstate Manufacturing produces brass fasteners and incurred the following costs for the year just ended:

Materials and supplies used

Brass $75,000

Repair parts 16,000

Machine lubricants 9,000

Wages and salaries Machine operators 128,000

Production supervisors 64,000

Maintenance personnel 41,000

Other factory overhead Variable 35,000

Fixed 46,000

Sales commissions 20,000

Compute:

a. Total direct materials consumed

b. Total direct labor

c. Total prime cost

d. Total conversion cost



Chapter 3 Exercise 1

1. Product costs and period costs

The costs that follow were extracted from the accounting records of several different manufacturers:

1. Weekly wages of an equipment maintenance worker

2. Marketing costs of a soft drink bottler

3. Cost of sheet metal in a Honda automobile

4. Cost of president's subscription to Fortune magazine

5. Monthly operating costs of pollution control equipment used in a steel mill

6. Weekly wages of a seamstress employed by a jeans maker

7. Cost of compact discs (CDs) for newly recorded releases of Rush, Billy Joel, and Bryan Adams


a. Determine which of these costs are product costs and which are period costs.

b. For the product costs only, determine those that are easily traced to the finished product and those that are not.




Please answer all parts from both questions for full credit . Also, please show steps. Thank you very much

Explanation / Answer

Total direct materials consumed = 75000 + 16000 + 9000 = 10 0000
Total direct labor = 128000 + 64000 + 41000 = 233 000

Total prime cost = 75000 + 46000 = 121000

Total conversion cost = 313000


for 2nd question , no data is given , i can't find the book
so please rate

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