Overhead cost calculation, Study notes of Cost Accounting

Cost accounting Overhead Aimanul Hoque Chowdhury Israth Sultana

Typology: Study notes

2024/2025

Uploaded on 07/09/2025

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Ovenh cod Exercise 48 Hen va ’ Dn Lenk Tr Pieeesss, Date | Parenter ATala/ | , 7 Sox Ma > Rs eg Duche_| Pantie tony BR) Arneunt Neve |' latent on| 23600) | Fintshed freds | 4PEou Dineet (elon 2.0 (60 | ' 1 Balante C/Y 11200 Faedony Ove nhend 15 $40 SPER “Ee S00 Qexd . De Crtlamee GD h2eo Hence oven , . 7 The smoterlal guteh (. WTP 4 241560 dollans. Sethe nest of she gomsumnt at {L299 ts @onsiets ate Dineet (obown amd Faedony Overhead | Ss, tte Bom quent % 2 oO = U2eo- Feo = caus 2 Ory “The ovenkeod note ewill be — \ BEtto = oO pogo ~ISe a Here, om \Seaa PAIGE Keene 20160 — — = ay Herne, Te)> 6640 Dineet Loken oT + Overhead (wt >) DL + SET EDL -EGAd —— DL +o -— DL = 604.9 : a } = ees = 6640 | 25DL = 92960 | DL WW BT7A.4 O06 eK Then, —_—-~ Ovencod cA be 2 | °o {It a Be NN arr x 3719, g c 2921. 6000, HS ——— (4) N. Dineet 2) Dimee C1) Med SURE Q) Moekin e houns = __Foetony Overhead Ma eline heh = __t97, 608 Gavan = 3 ° eter ‘ &) Vineet Labour east = _Faetony Ov nherd, | Leboun Coct- = 2070909 geome = 27. 06% n (F) Dircet (oben homns __Feeteny Overherd || Letroen howe _ ore 8-O 2 | #5000 - 2a Ly |] mo ao G4) Pred etenmnmed ferertony Ovenhend = | renre 8 Fuedoay Ovenhend 67 boo o {Baoo Theuns (wheuen =a o&. | k 4 } 2) Pople d Fre ny Ovenhead 2 > Pee Loboun = Budgeted eost per hours hoevnrs = 4.5% lQo00 = 72006 tel e. ost = Applied Cet — fle = Boece a Ourernapried Taetony Byenheod = 2000 @) “Ghat oedory Ovenhend 2 co oeb SO+4+ Sob 5! POG Bt. = 2400 xu, = 3B + Bove Xp 5-+ 2ooorx 4.5 33250 Ouerny retusa] Faedony Overhead eost® = Til peer supplies + weltrwert Wage —- Supeedisoy riage + Bs \d Frey ofeupan ey erat Foetony equipment eouds 4 Other. eedeny eas " it 27S 00 i) Oven! Umden corlleewted. Alloewted ovenheed cost 20°8 + tepoot soot Broo + 6000+ coon ‘ . Alerhsof Ovenhead oop. = SY250 — B7500 = 7SO [oven allocated | oO Since Hoe romnoun dt sie met one knee, SS he Lomike ett +o eoct of Syoo d= sold. Gwethed Se: oftetsta « OO eee ? Sf MEREIGE oO fe) Hene tokking, S,= ZOCeO+ Zoe oT Sz =Poooet+ 9.2 Sa. ———) Wy Se = I7E004 O11 S, Now taking Qs) Fenchs (4) |. BS, = 20000 -t.0.252_ 3S, = 2OCKD 7 OD Urveen + 0.151) DS, =WDWo0esn +3520 -O.0278, | O9S34 2525296 | Sts 24005 | “ ‘SS, Hene > _ oto ecut ot Grenenal Faeteny Pos Pool 3 = [¥,°00 + HF oO,m00 = = 250,000 New, Noe Ae eos t ok GFEP oneeonding Snowames. by otietes Dineet ( abownr Se, Beth Paaduding fa owns. So, trl= 562,500+427500 = \Go0,o00 ? dept have Dinee? labeun Now, Only Asscrbly dept 2 ee Boo \Q,00, 06m %250/000° = Veo srs 0) Hence, the total eos ot _thnes cenviee dept a Genenn| Foretony ost Poof = 250,000 Malate nan ee = 79782-0800 Cobetenig, = PF 4 /O00+ 9/000-+¢7 t00 = gvy7ooa Bey hene +h. onemtecd Got BelLNS Pi tie Cotetente, Se, (fret the cost of Cote tein iN be alle cote Om. armovert of cote hen’ ost allocate te omnwtenanee & eo “ToHa1 Numben of employees = 2gyMo0-+ 17 4¢ Le = E20. : The me + \whenomee has Y panployess, mm ao - Cost o Gt] be Alloccted Hhene 2 FO be A\|oendy | ~ | | | (a) Herne he fe cole Power hous » a a Veasowm Ve \ 2 I L i (nerenal Fa Papemell Ny P = IGooe «kb ' p, = l6,0e0+3 lox® + choy, & = 42000 +b20% Py soe d < pend wen te ore = e 4 of Genvite (ake d ass Tellow 1.20 XG AiyHe ney - Pernsorr P, = Per oy Dept ~ 2a soot dloxP, ty 8x & AY Day o5x PL WN) OtoP, $$ O29 & P, —alaP, ~ 6.295 ijooe —— (iv) Frsvx NS > 2 PD 2 rascot oloxp, + O'b Xm Polo O.16h> 22590 ~ONOP, TPL —O.NBA= 22500 ———(y) Bae Gin) 4 Gre 41000 4 g20KP £0.08xP, t 7 Ome PD Ss n= \ C-20P,— g.orP, . 2000 ~ 0.O5P, —G= er2090 —- vi) | Nous . GY) xo10 +) OAoP —oar, ~O.0rth = 1609 “SS Fl Pio BW gtk = wAOD S99 PP —o.l7G 4 31190 I 9-99P, =3tloo to 74 Pp _ Billoo + ol7G Sub. _* 0.99 q Pee Bang. tes “eoPT e. —Lyi) C kan, f es Snbftudting \) "neko CH) 2 ” & (r= 4r008 +0.20x (1e000 4 0.10 P, 49-20 G)t Nov 0.05 Pe EA : & = Groes + 3200+ 0-02 P+ 0. 04m 40.557 | D ~( ts leé O.96h= U E206 £09.07 p ~ G-OTP_+0.964— &t206 (er, 0-96WN = = 43200 + 0.07P,_ 3 Q = 41 B00 +9.67 Pp : re _——— 0.96" “Se vat p on = 47082, 32 +o. e723 P Viet) a &, Now, eubsttudinsl vith) fot ly W) > ~ be D, = BING IHIS © 9.1717 €417083.33 40.0729 RD ann Ctr 2 ve AMoeodton, of fhe. Senvlee de PAI een f— Coat p 5 ee er | Mredaeina De pd SBenviee dept. “Teda) Antenlans Mixing | Rettig Fisk! Fareshone Pensonnd Genera . | “ne tony | Foxe tony ovenhead bev Or cenye 2 ne a PAni buts, Detantinen 296,000 99,09 |to5 eon (GsO90 2% E82 22 600 Lies rag Distni butieg £ Senvlee Dep} 2 Fon: Pour house “7,59 7-500 6,009 (20-008) BOO 6,009 Fen Pensonma | | 4vang Tone Fins 4,000 48,0009) 200 fon fhemenel Poedony 12,500 19/890 to,ose (gee0 | >, ego (50,000) 5 — 7 Vere Feerteny Ovenhend Z25UOW NF 509 F2 2.900 _ 482,500