Please need help with proportion rate for overhead allocation

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Please need help with proportion amounts for overhead allocation

Here is the data, I was able to figure out the proportion rate for the machining department however I am still stuck on the Assembly department, if someone can help me will be much appreciated:

Machining Department
Budgeted Overhead $4,675,000
Budgeted machine hours 85,000
Budgeted direct manufacturing labour-hours 0
Actual Manufacturing over $4,575,000

Assembly Department
Budgeted Overhead $6,812,000
Budgeted machine hours 0
Budgeted direct manufacturing labour-hours 121,000
Actual Manufacturing over $6,912,000

Machine hours and direct manufacturing labour-hours and the ending balances (before proration of underallocated overhead) are as follows:

Actual Machine Hours Actual direct mfg labour-hours Balance

COGS 60,000 81,200 $21,200,000
Finished goods 12,000 7,000 $2,200,000
Work-in-process 16,000 33,500 $7,400,000

Question:
Compute the underallocated or overallocated overhead in each department for the year. Dispose of the underallocated or overallocated amount in each department using proration based on the allocated overhead amount (before proration) in the ending balances of COGS (cost of goods sold), Finished goods, and work in process. (round proporation to eight decimals):

So here is what I have done:

Allocated
Overhead
before proration

WIP $1,876,011
Finished Goods $392,015
COGS $4,547,175
____________
Total $6,815,200

Over Allocated overhead

WIP $26,646
Finished Goods $5,568
COGS $64,586
____________
Total $96,800


Proportion for each

WIP ???
Finished Goods ???
COGS ???

Thank you!
 
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