Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed



Download 1.72 Mb.
View original pdf
Page56/469
Date01.12.2021
Size1.72 Mb.
#57828
1   ...   52   53   54   55   56   57   58   59   ...   469
solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
3

Morges-Guyère
(€)
Verrerie de Lausanne (€)
Total (€)
Direct professional labour, €70 × 104; 96 7,280 6,720 Indirect costs allocated,
€105 × 104; 96 10,920 10,080 Total costs to be billed
18,200 16,800 35,000
Solution Exhibit 3.15
Alternative job-costing approaches for Tricheur.
3.16
Job costing fill in the blanks. (20–30 min)
1. Key to filling in the unknowns on the Pablo Café job is to follow Exhibit 3.4.

Actual costing Normal
costing
Direct job costs
€3,850
(€55 × 70)
€3,850
(€55 × 70) Indirect job costs
€2,660
(€38 × 70)
€2,800
(€40 × 70) Total job costs
€6,510
€6,650


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited The road map to calculate these amounts is (g = given
€3,850 (g
× g) €3,850 (g
× g) g
(€38 × g) €2,800 (€40 × g) Budgeted indirect-cost rate (NC) = €2,800 ÷ 70 = €40 per hour
€2,800 (€40 × 70) – same as for indirect job costs for normal costing Direct job costs (AC) = €3,850 (g
× g) Direct job costs (NC) = €3,850 (€55 × g) – same as for direct job costs for actual costing. Indirect job costs (AC) = €38.00 (g
÷ g)

Download 1.72 Mb.

Share with your friends:
1   ...   52   53   54   55   56   57   58   59   ...   469




The database is protected by copyright ©ininet.org 2024
send message

    Main page