3 3 Juneau, Inc. uses job-order costing with manufacturing overhead (MOH) applied on the basis of machine hours (MHs). In the past, the company's pre-determined overhead rate (POHR) has fluctuated...


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3<br>3 Juneau, Inc. uses job-order costing with manufacturing overhead (MOH) applied on the basis of machine hours (MHs).<br>In the past, the company's pre-determined overhead rate (POHR) has fluctuated from period to period due primarily to<br>differences in expected usage of their machine.<br>For the coming month, the controller would like to investigate using capacity in determining the application of overhead<br>to jobs. For the period, the machine can operate at a capacity of 320 MHs, however, based on expected production, it is<br>estimated that only 290 MHs will be required. MOH is relatively fixed for the company and is estimated to be $11,600 at/<br>both of these levels of MHs. At the end of the period, the controller found that production used 294 MHs and actual<br>MOH totaled $11,745.<br>How much less MOH would be applied during the month using capacity MHs versus the traditional method?<br>$ 1,102.50 less applied MOH using capacity.<br>$ 1,249.50 less applied MOH using capacity.<br>$ 1,087.50 less applied MOH using capacity.<br>$ 1,247.50 less applied MOH using capacity.<br>А.<br>В.<br>С.<br>D.<br>E. None of the above<br>A company has a Trucking Services Department that provides transportation to haul a rare mineral from the company's<br>mine to its two mills-the Northern Plant and the Southern Plant.<br>A<br>Budgeted costs for the Transport Services Department total cost consists of $0.31 per ton variable cost and $352,000 of<br>fixed cost. The level of fixed cost is determined by peak-period requirement.<br>During the peak period, the Northern Plant requires 70% of the Trucking Services Department's capacity and the<br>Southern Plant requires 30%. During the year, the Trucking Services Department actually hauled 120,000 tons of mineral<br>to the Northern Plant and 60,000 tons to the Southern Plant. The Trucking Services Department incurred $384,000 in<br>cost during the year, of which $54,000 was variable cost and $330,000 was fixed cost.<br>How much of the Trucking Services Department's operating costs (both fixed and variable) should be charged to the<br>Northern plant?<br>4<br>$ 124,200<br>$ 283,600<br>$ 282,400<br>$ 268,800<br>E. None of the above<br>А.<br>В.<br>С.<br>O.31<br>D.<br>

Extracted text: 3 3 Juneau, Inc. uses job-order costing with manufacturing overhead (MOH) applied on the basis of machine hours (MHs). In the past, the company's pre-determined overhead rate (POHR) has fluctuated from period to period due primarily to differences in expected usage of their machine. For the coming month, the controller would like to investigate using capacity in determining the application of overhead to jobs. For the period, the machine can operate at a capacity of 320 MHs, however, based on expected production, it is estimated that only 290 MHs will be required. MOH is relatively fixed for the company and is estimated to be $11,600 at/ both of these levels of MHs. At the end of the period, the controller found that production used 294 MHs and actual MOH totaled $11,745. How much less MOH would be applied during the month using capacity MHs versus the traditional method? $ 1,102.50 less applied MOH using capacity. $ 1,249.50 less applied MOH using capacity. $ 1,087.50 less applied MOH using capacity. $ 1,247.50 less applied MOH using capacity. А. В. С. D. E. None of the above A company has a Trucking Services Department that provides transportation to haul a rare mineral from the company's mine to its two mills-the Northern Plant and the Southern Plant. A Budgeted costs for the Transport Services Department total cost consists of $0.31 per ton variable cost and $352,000 of fixed cost. The level of fixed cost is determined by peak-period requirement. During the peak period, the Northern Plant requires 70% of the Trucking Services Department's capacity and the Southern Plant requires 30%. During the year, the Trucking Services Department actually hauled 120,000 tons of mineral to the Northern Plant and 60,000 tons to the Southern Plant. The Trucking Services Department incurred $384,000 in cost during the year, of which $54,000 was variable cost and $330,000 was fixed cost. How much of the Trucking Services Department's operating costs (both fixed and variable) should be charged to the Northern plant? 4 $ 124,200 $ 283,600 $ 282,400 $ 268,800 E. None of the above А. В. С. O.31 D.

Jun 11, 2022
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