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Tahoe Company is a manufacturing firm that uses job-order costing. At the beginn

ID: 2377993 • Letter: T

Question

Tahoe Company is a manufacturing firm that uses job-order costing. At the beginning of the year, the company's inventory balances were as follows:

                                                      Beginning Balance            Ending Balance

Raw materials                             $19,000                      $12,000

Work in process                          $82,000                      $64,000

Finished goods                            $32,000                      $47,000

The company applies overhead to jobs using a predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that it would work 36,000 machine-hours and incur $216,000 in manufacturing overhead cost. The following transactions were recorded for the year:
a. Raw materials were purchased, $443,000.
b. Raw materials were requisitioned for use in production, $450,000 ($435,000 direct and $15,000 indirect).
c. The following employee costs were incurred: direct labor, $229,000; indirect labor, $54,000; and administrative salaries, $117,000.
d. Selling costs, $119,000.
e. Factory utility costs, $21,000.
f. Depreciation for the year was $121,000 of which $114,000 is related to factory operations and $7,000 is related to selling, general, and administrative activities.
g. Manufacturing overhead was applied to jobs. The actual level of activity for the year was 38,000 machine-hours.
h. The cost of goods manufactured for the year was $910,000.
i. Sales for the year totaled $1,173,000 and the costs on the job cost sheets of the goods that were sold totaled $895,000.
j. The balance in the Manufacturing Overhead account was closed out to Cost of Goods Sold.

You can assume that all transactions with employees, customers, and suppliers were conducted in cash.


______            a.   What is the POHR?

______            b.   What is the total amount of overhead applied?

______            c.   Prepare a schedule of cost of goods manufactured in good form.

______            d. Was the overhead underapplied or overapplied? By how much?


______            e. Prepare a cost of goods sold schedule for the year.  The company closes any underapplied or overapplied overhead to Cost of Goods Sold.

______            f. Prepare an income statement for the year in good form.

Explanation / Answer

POHR= (117,000+119,000+7,000 ) /36,000= 6.75 /MACHINE HOURS