Job Cost Sheet Analysis Assignment | Top Universities

(Job cost sheet analysis) You have applied for a cost accounting position with Chelsea Containers. The company controller has asked all candidates to take a quiz to demonstrate their knowledge of job order costing. Chelsea’s job order costing system is based on normal costs, and overhead is applied based on direct labor cost. The following information pertaining to May has been provided to you:

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Direct Applied
Job No. Material Direct Labor Overhead Total Cost
67 $ 35,406 $13,840 $15,916 $ 65,162
69 109,872 14,480 16,652 141,004
70 2,436 4,000 4,600 11,036
71 308,430 57,000 ? ?
72 57,690 4,400 5,060 67,150

You are informed that Job #68 had been completed in April. You are also told that Job #67 was the only job in process at the beginning of May. At that time, the job had been assigned $25,800 for direct material and $7,200 for direct labor. At the end of May, Job #71 had not been completed; all others were complete. Answers to the following questions are required:

a. What is Chelsea Containers’ predetermined overhead rate?

b. What was the total cost of beginning Work in Process Inventory?

c. What were the total direct manufacturing costs incurred for May?

d. What was the cost of goods manufactured for May? Get Accounting homework help today

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