Reference no: EM131019112
Bread, Inc. uses a normal costing system with a predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and machine hours used would be 16,000.
The following information pertains to December of the current year:
Job #1 Job #2 Job #3
Work in process, 12/1 $16,000 $26,000 $38,000
十二月生产活动：
直接材料使用$ 4,000 $ 4,800 $ 7,200
Direct labor cost $2,500 $3,700 $4,100
机器时间800 1,400 1,800
Actual manufacturing overhead costs incurred in December were $29,000. Each job was completed at the end of December.
(1) [4 pts.] Determine the amount of overapplied or underapplied overhead and state whether it is overapplied or underapplied: $___________________________________
（2）[6分。]确定每项工作的总成本：
Job #1: ____________
Job #2: ____________
工作# 3 : ____________