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حسابداری و مالی::
نرخ بودجه شده
Under normal costing, manufacturing overhead allocated-or manufacturing over- head applied-is the amount of manufacturing overhead costs allocated to individual jobs based on the budgeted rate multiplied by the actual quantity of the allocation base used for each job.
For example, the job-cost record for Job WPP 298 (Exhibit 4-9, Panel A) shows Manufacturing Overhead Allocated of $3,520 (the budgeted rate of $40 per labor-hour 88 actual direct manufacturing labor-hours used).
Manufacturing Overhead Allocated, the record of the manufacturing overhead allo- cated to individual jobs on the basis of the budgeted rate multiplied by actual direct manufacturing labor-hours
The $1,080,000 credit balance in Manufacturing Overhead Allocated results from multi- plying the 27,000 actual direct manufacturing labor-hours worked on all jobs in 2013 by the budgeted rate of $40 per direct manufacturing labor-hour.
Under normal costing, the manufacturing overhead allocated to the job is $3,520 (the budgeted rate of $40 per direct manufacturing labor-hour × 88 hours).
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