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ACC349 Week 2 E2-6 E2-9 E3-5 E3-9 Ch3 Q2 Q3

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• Ch. 2 – Exercises E-2-6 and E2-9
• Ch. 3 – Exercises E3-5 and E3-9
• Ch. 3 – Questions 2 and 3

E2-6 A job cost sheet of Battle Company is given below.

(a) Answer the following questions.
(1) What are the source documents for direct materials, direct labor, and manufacturing
overhead costs assigned to this job?
(2) What is the predetermined manufacturing overhead rate?
(3) What are the total cost and the unit cost of the completed job?
(b) Prepare the entry to record the completion of the job.

E2-9 At May 31, 2005, the accounts of Yellow Knife Manufacturing Company show the

1. May 1 inventories—finished goods $12,600, work in process $14,700, and raw materials

2. May 31 inventories—finished goods $11,500, work in process $17,900, and raw materials

3. Debit postings to work in process were: direct materials $62,400, direct labor $32,000,
and manufacturing overhead applied $48,000.

and so on ...

E3-5 The Sanding Department of Han Furniture Company has the following production
and manufacturing cost data for April 2005.

Production: 12,000 units finished and transferred out; 3,000 units started that are
100% complete as to materials and 40% complete as to conversion costs.
Manufacturing costs: Materials $36,000; labor $30,000; overhead $37,320.

Prepare a production cost report. There is no beginning work in process

E3-9 Mary Mahr has recently been promoted to production manager, and so she has
just started to receive various managerial reports. One of the reports she has received is
the production cost report that you prepared. It showed that her department had 1,000
equivalent units in ending inventory. Her department has had a history of not keeping
enough inventory on hand to meet demand. She has come to you, very angry, and wants
to know why you credited her with only 1,000 units when she knows she had at least
twice that many on hand.

and so on ....

2. Contrast the primary focus of job order cost accounting and of process cost accounting

3. What are the similarities between a job order and a process cost system?

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