single plant wide factory overhead ratecalifornia


Single plant wide factory overhead rate

California Chrome Company creates three chrome-plated products-valve covers, automobile bumpers, and wheels. These products are manufactured in two production departments (Plating and Stamping). The factory overhead for California Chrome is $338,400.

The three products consume both direct labor hours and machine hours in the two production departments as given:

1. Evaluate the single plant wide factory overhead rate, using each of the subsequent allocation bases: (a) direct labor hours and (b) machine hours.

Direct labor overhead rate           $ per direct labor hour

Machine hour overhead rate      $ per machine hour

2. Evaluate the product factory overhead costs, using (a) the direct labor hour plant wide factory overhead rate and (b) the machine hour plant wide factory overhead rate.

Automobile Bumpers     Valve Covers      Wheels

Direct labor hours            $              $              $

Machine hours  $              $              $

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Cost Accounting: single plant wide factory overhead ratecalifornia
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