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حسابداری و مالی::
سربار تولید
Recall from Step 3 that Robinson uses a single cost-allocation base, direct manufacturing labor-hours, to allocate all manufac- turing overhead costs to jobs.
turing overhead allocated to Job WPP 298 equals $3,960 ($3,520 + $440).
This journal entry closes (brings to zero) the manufacturing overhead-related accounts and restates the 2013 ending balances for Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold to what they would have been if actual manufac- turing overhead rates had been used rather than budgeted manufacturing overhead rates.
How should managers dispose of under- or overallocated manufac- turing overhead costs at the end of the accounting year?
Compute the over- or underallocated manufac- turing overhead for each department.
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