管理会计 chapter 3.pptVIP

Chapter Three;Product Cost Flows;Learning Objective 1;Types of Product Costing Systems;Types of Product Costing Systems;Types of Product Costing Systems;Types of Product Costing Systems;Comparing Process and Job-Order Costing;Learning Objective 2;Manufacturing Overhead;Manufacturing Overhead, including indirect materials and indirect labor, are allocated to all jobs rather than directly traced to each job.;;Measuring Direct Materials Cost;Measuring Direct Materials Cost;Measuring Direct Labor Costs;Job-Order Cost Accounting;Learning Objective 3; The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins.;Actual amount of the allocation based upon the actual level of activity.;For each direct labor hour worked on a particular job, $4.00 of factory overhead will be applied to that job.;Job-Order Cost Accounting;Job-Order Cost Accounting;Interpreting the Average Unit Cost;Quick Check ?;Quick Check ?;Learning Objective 4;Job-Order CostingDocument Flow Summary;Job-Order CostingDocument Flow Summary;Job-Order CostingDocument Flow Summary;Job-Order CostingDocument Flow Summary;Learning Objectives 5;Raw Materials;Cost Flows – Material Purchases ;Cost Flows – Material Usage;Mfg. Overhead;The Recording of Labor Costs;Mfg. Overhead;Recording Actual Manufacturing Overhead;Learning Objective 6;Mfg. Overhead;Applying Manufacturing Overhead;Learning Objective 6;Finished Goods;Transferring Completed Units;Finished Goods;Transferring Units Sold;Learning Objective 8;Problems of Overhead Application; PearCo’s actual overhead for the year was $650,000 with a total of 170,000 direct labor hours worked on jobs. How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s predetermined overhead rate of $4.00 per direct labor hour. ; PearCo’s actual overhead for the year was $650,000 with a total of 170,000 direct labor hours worked on jobs. How much total overhead was applied to PearCo’s jobs during the year?