ACCTG 201 Finals

G02 – Group Activity 2 (Comprehensive)

Prepared by: Group 3

1. Maharlika Manufacturing Company uses a Job Order Costing System. At January 31, 2019, the
accounts of the company showed the following information:
*January 1 Inventories - Finished Goods of $15,000 ; Work in Process of $18,500 ; and Raw Materials
of $7,300.
*January 31 Inventories - Finished Goods of $12,500 ; Work in Process of $21,000 ; and Raw
Materials of $6,200.
*Debit postings to Work in Process were: Direct Materials $
60,200 ; Direct Labor $44,000 ; and Manufacturing Overhead Applied of $51,600.
*Total Sales of $212,000
Compute for the total Cost of Goods Manufactured for the Month ended January 31, 2019.
A. $365,300
B. $165,800
C. $153,300
D. $138,300

2. A summary of the usage of the service department services by other service departments as well
as by the producing departments as follows:
Service Cost Supervision Equipment Building Production Department
Center Maintenance Occuupancy Dept.1 Dept.2
Supervision 0 10% 5% 40%
45%
Equipment Maint. 0 0 0 45% 55%
Building occupancy 10% 10% 0 35%
45%
Direct costs in the various departments are as follows:
Department Direct Cost Label
Supervision P 35,000 S1
Equipment maintenance P 30,000 S2
Building occupancy P 90,000 S3
Production Dept. No.1 P 350,000 P1
Production Dept. No. 2 P 450,000 P2
If the direct method of allocation is used, how much of the supervision department’s cost would be
allocated to the building occupancy department?
A. 1,750
B. 3,500
C. 5,250
D. 0

3. Job No. 18 passes through three departments namely X, Y and Z. Calculate the total cost of Job
No. 18 from the following information.
Departments
X Y Z
Materials issued to job $8,000 $1,000 $500
Direct labor hours for job 1,000 2,000 5,000
Rate of direct labor per hour $1.00 $1.50 $2.00
Sale of scrap of materials arising from job $1,000 $150 $100
Total overhead for the departments $10,000 $15,000 $25,000
Total labor hours for the departments 10,000 30,000 40,000
A. $22,250
B. 19,125
C. 13,375
D. 27,375
4. Kimmy Company makes small metal containers. The company began December with 250
containers in process that were 30 percent complete as to material and 40 percent complete as to
conversion costs. During the month, 5,000 containers were started. At month end, 1,700 containers
were still in process (45 percent complete as to material and 80 percent complete as to conversion
costs). Using the weighted average method, what are the equivalent units for conversion cost?
A. $2,500
B. $3,300
C. $4,915
D. $4,910

5. Olympus Bakeshop has two processing departments. Baking and Packaging. The first department
uses weighted average method while the second department uses FIFO method.
Fill in the missing information on the second department.
Production Data
Baking Packaging
Beginning WIP 8,000 2,500
Units Started/T-In 36,000 ?
Units to Account For 44,000 ?

Baking Packaging
Units DM CC Units T-in DM CC
Beg. WIP 8,000 8,000 8,000 2,500 0 2,500 875
Started and 32,400 32,400 32,400 39,200 39,200 39,200 39,200
Completed
Transferred out 40,400 40,400 40,400 41,700 39,200 ? 40,075
Ending WIP 3,600 3,600 2,520 1,200 1,200 0 840
EUP 44,000 44,000 42,920 ? 40,400 41,700 ?

Cost Data
Baking Packaging
Total DM CC Total T-in DM CC
Beg. WIP 373,000 293,000 80,000 173,413
Current Cost 2,672,440 1,379,000 1,293,000 3,457,160 2,828,000 246,140
383,640
Total Cost to 3,045,440 1,672,000 1,373,440 3,631,173 2,828,000 246,140
Account For 383,640
Divided by 44,000 42,920 40,400 40,915
EUP 41,700
Cost per EUP $ 70.00 $ 38.00 $ 32.00 $ 85.22 ? ? ?

Cost Assignment
Baking
Transferred out (40,400 x70.00) 2,828,000
Ending Inventory
DM (3600 x 38.00) 136,800
CC (2520 x 32.00) 80,640 217,440
Total Cost Accounted For $ 3,045,440

Packaging
Transferred Out 173,413
Beg. WIP
Cost to compute
T-in
DM (2,500 x 9.2) ?
CC (875 x 6.02) ? ? 201,681
Started and Completed
(39 200 x 85.22) 3,340,624
?
 Ed. WIP
T-in (1,200 x 70) 5,057
DM
CC (840 x 6.02) 84,000 89,057
Rounding off (189)
Total Cost to Account For $3, 631,173
Refer to Olympus Bakeshop, how much is the total cost of Goods completed?
A. $3,340,624
B. $3,631,173
C. $3,828,000
D. $3,542,305

6. MB Clothing line sews and design trendy clothes. The company uses an activity-based costing for
its overhead costs. MC Clothing line provided the following data concerning its annual overhead costs
and its activity based costing system:
Overhead costs:
Production overhead P198,000
Administrative costs P170,000

Activity Costs Pools

Sewing Designing Others
Adminstrative Expense 35% 55% 10%
Production Overhead 45% 40% 15%
The “others” activity cost pool is compose if the cost that inactive capacity an business-sustaining
cost. The amount of activity for the year is as follows:
Activity Cost Pool Annual Activity
Serving 280 yards
Designing 170 clothes
Other N/A
Yards is a units of measurement of length equal to 3 feet or approximately 0.914 meter. What is the
cost per unit of sewing based on administration overhead cost?
A. 212.50/yard
B. 315/yard
C. 318.20/yard
D. 213.50/yard

7. In the two following constraints equations, A and B represent two products (in units) produced by
the Chimmy Products Corporation.
Constraint 1: 6a + 10b ≤ 6000
Constraint 2: 10a + 4b ≥ 500
What is the maximum number of units of Product B that can be produced?
A. 4200
B. 800
C. 600
D. 1400

8. SANAOLLPASADO104 uses a traditional standard costing system to control costs and has
established the following materials, labor and overhead standards to produce one box of Detergent-
DX:
Direct materials; 1.5 pounds @ $12 per pound: $18.00
Direct labor; 0.6 hours $24 per hour: $14.40
Variable manufacturing overhead; 0.6 hours @ $5.00: $3.00
During August 2012, SANAOLLPASADO104 Company produced and sold 3,000 boxes of Detergent-
DX. 8,000 pounds of direct materials were purchased @ $11.50 per pound. Out of these 8,000
pounds, 6,000 pounds were used during August. There was no inventory at the beginning of August.
1600 direct labor hours were recorded during the month at a cost of $40,000. The variable
manufacturing overhead costs during August totalled $7,200.
Compute materials price variance (Assume that the materials price variance is computed at the time
of purchase.
A. 1,000 F
 B. 1,600 U
C. 2,000 F
D. 4,000 F
Compute direct labor rate variance
A. 1,100 F
B. 1,600 U
C. 2,000 U
D. 4,000 F

9. The following standards for variable manufacturing overhead have been established for a company
that makes only one product:

The following data pertain to operations for the last month:

What is the variable overhead spending variance for the month?

A. 1,860 U
B. 2,360 U
C. 5,160 F
D. 6,960 F

10. The following information is available for Jackstone Company for the year 2018:
Standard:
Material A: 3.0 pounds per unit @ $4.50 per pound
Material U: 4.0 pounds per unit @ $3.60 per pound
Class S labor: 3 hours per unit @ $10.50 per hour
Class Z labor: 7 hours per unit @ $8.00 per hour
Actual:
Material A: 4.6 pounds per unit @ $5.00 per pound (purchased and used)
Material U: 6.4 pounds per unit @ $3.50 per pound (purchased and used)
Class S labor: 3.8 hours per unit @ $10.60 per hour
Class Z labor: 5.7 hours per unit @ $7.80 per hour
Jackstone Company produced a total of 45,750 units.
Refer to the information above, what is the material price, mix and yield variances? (round to the
nearest dollar)
A. Price $75,945 F
Mix $177,052 F
Yield $547,216 U

B. Price $75,945 U
Mix $177,052 U
Yield $547,216 U

C. Price $177,052 U
Mix $75,216 U
Yield $547,216 F

D. Price $547,216 U
Mix $177,057 F
Yield $76,945 F

11. TKB Company uses the weighted-average method in its process costing system. Operating data
for the first processing department for the month of June appear below:
Units Percentage complete
Beginning work in process inventory 44,000 40%
Started into production during June 76,000
Ending work in process inventory 10,000 30%
According to the company's records, the conversion cost in beginning work in process inventory was
P45,678.00 at the beginning of June. Additional conversion costs of P234,910.00 were incurred in the
department during the month. What was the cost per equivalent unit for conversion costs for the
month? Round off to three decimal places.
A. 3.456
B. 2.459
C. 2.483
D. 2.384

12. LabanLang Company produces two products from a joint process: Uno and Dos. Joint processing
costs for this production cycle are $10,000. Given the fact that Uno and Dos are processed further
with no disposal costs will be incurred or such costs will be borne by the buyer.

Gallons Sales price Disposal cost Further processing Final sales

per gallon at per gallon per gallon price per
split-off at split off gallon
Uno 1,800 $7.00 $5.00 $2.00 $10.00
Dos 2,500 $11.00 $9.00 $5.00 $15.00
Given the following information above, using a net realizable value at split off, what amount of jointly
processing cost is allocated to Uno? Round it off to the nearest whole number.
A. $4,000.00
B. $4,186.00
C. $4,548.00
D. $4,129.00

13. MakapasarLagiKo Company applies overhead to jobs at the rate of 30% of direct labor cost.
Direct material of $1,550 and direct labor of $1,700 were expanded on Job #143 during May. On April
30, the balance of Job #143 was $3,100. The balance on June 30 is:
A. $6,320
B. $6,560
C. $6,000
D. $6,460

14. Happy Manufacturing Co. produces Burger Patties which they are about to supply in Angel's
Burger, Nicey Burger and Burger King. Happy Manufacturing Co.'s Production Manager would like to
know how much is ther EUP pertaining to Conversion Cost using the Weighted Average Method.
With the following facts, compute what is asked
• The Happy Manufacturing Company has 2 Departments in producing burger patties. The first
Department is the Processing Department which has a scope of Grinding the Meat, adding spices and
molding the mixture. The second Department is the Finishing Department which has a scope of work
only in packing the products.
• At the beginning of the current month the Company has 2,000 pounds of meat mixture and started
250,000 pounds.
• At the end of the current month, the company had only 6,000 pounds of meat left from production
and transferred only 238,700 pounds from Processing Department to Finishing Department.
• The Ending Inventory is 30 percent as to Conversion.
• For the Loss, the acceptable shrinkage for this department is 1 percent of the pounds started.
A. 250,000 lbs.
B. 234,500 lbs.
C. 245,300 lbs.
D. 249,500 lbs.

15. Aye Shoe Company manufactures various types of athletic shoes. Several types require a built-in
air pump. Presently, the company makes all air pumps it requires. However, management is
evaluating an offer from Suko Co. to provide air pumps at a cost of P3.60 each. Aye Shoe’s
management has estimated that the variable production costs of the air pump total P3.20 per unit and
that the company could avoid P30,000 per year in fixed costs if it purchased rather than produced the
air pumps. If 25,000 pumps per year are required, should Aye Shoe make them or buy them from
Suko Co.?
A. Yes, Since they have an advantage of purchasing for Php20,000
 B. Yes, Since they have an advantage of purchasing Php10,000
C. No, Since it is favorable to make due to the result of Php20,000 disadvantage of
purchasing
D. No, Since it is favorable to make due to the result of Php10,000 disadvantage of
purchasing

16. SewWhat Corp. Began operations in January 2018. SewWhat manufactures vehicular seat covers
using a just-in-time production system supported by a backflush costing system. This system has two
trigger points: (1) the purchase of raw materials, and (2) the sale of finished good units. Standard unit
costs are $35 for raw materials, and $15 for conversion costs. SewWhat writes off any under- or
overallocated conversion costs immediately. The following data were available for January 2019:
Production in good units 21,700
Sales of good units 21,500
Purchases of raw materials $700,000
Conversion costs incurred $326,500
A. Finished Goods Control 1,085,000
Raw in Process Control 759,500
Conversion Cost Allocation 325,500
B. Finished Goods Control 1,085,000
Conversion Cost Variance 1,000
Raw in Process Control 759,500
Conversion Cost Control 326,500
C. Finish Goods Control 1,085,000
Raw in Process Control 325,000
Conversion Cost Allocated 759,500
D. No Entry

17. The following details were extracted from the cost records of the company:
Machining Assembly Maintenance Administration
Area sq/m 5,000 6,000 2,000 1,200
No. of employees 6 13 2 3
If it costs £3,500 to insure the buildings, the amount that would be apportioned to the assembly
department would be:
A. £1,896
B. £1,479
C. £72
D. £372

18. Moore Company reported sales of $150,000 (20,000 units). Fixed costs amounted to $20,000 and
income for the period was $90,000. Determine the per-unit variable cost.
A. $1.00
B. $2.00
C. $4.50
D. $5.50

19. Juan Company manufactures bath towels. Before special order, Juan Company produced
300,000 units with $12 per unit. Fixed cost amounted to $2,000,000 and Variable cost of $7 per unit.
A customer wants to place an order for 100,000 towels. The customer is willing to pay only $8 per
towel. Assuming you have excess capacity, would it be profitable to accept the order? How much is
the profit for the special order proposal?
A. 150,000
B. 105,000
C. 100,000
D. 125,000

20. Jonas Company has three product lines. The company is considering dropping Milk Product
because it has been operating at a loss. The following summarizes the income of the three product
lines:
Cheese Product Milk Product Chocolate Product Total
Sales $25,000 $32,000 $47,000
$104,000
Less:
Variable cost 19,000 20,000 29,000
68,000
Contribution $6,000 $12,000 $18,000
$36,000
Margin
Less: Fixed Cost
Traceable 3,000 10,000 6,000 19,000
Allocated 1,000 3,500 5,000 9,500
Net Income $2,000 ($1,500) $7,000
$7,500
Find the segment income of cheese, milk and chocolate product?
A. 3,500 ; 2,500 ; 12,000
B. 4,500; 3,500 ; ,15,000
C. 8,500 ; 2,400 ; 21,000
D. 1,500 ; 2,100 ; 13,000

21. Evaluate the following statements:

I. Outsourcing refers to having work performed for one company by an off-site, non-affiliated
supplier.
II. Outsourcing does not allow a company to buy a product or service from an outside supplier.
A. True; True
B. True; False
C. False; True
D. False; False

22. In a production environment that manufactures goods to customer specifications, a job order
costing system
A. Can be used only if standard costs are used for materials and labor.
B. Will provide reasonable product cost information only when all jobs utilize approximately
the same quantities of material and labor.
C. May be maintained using either actual or predetermined overhead rates.
D. Emphasizes that large customers create the most costs even though they also provide
the most revenues.

23. The purpose of Standard Costing is to

A. Eliminate the need for actual costing for external reporting purpose.
B. Eliminate the need to account for year-end under applied or overhead applied
manufacturing overhead
C. Simplify Costing procedures
D. Replace budgets and budgeting

24. Which among the statement below is true?

Statement 1: Joint cost happens after the split-off in a production process.
Statement 2: Joint cost happens before the split-off point in a production process.
Statement 3: The three types of products that result from a joint process are joint product, by-
product and scrap.
A. Both Statement 1 and 2
B. Statement 3 only
C. Both Statement 2 and 3
D. Both Statement 1 and 3

25. If a company uses two different unit cost figures to cost transfers from one department to another
under a process costing system, then it is reasonable to assume that:
A. There was no beginning work in process inventory
B. Processing center are arranged in a sequential pattern
C. The FIFO cost method is being used
D. The weighted-average cost method is being used
ANSWERS
1. C (by Johnrey Martinez) 14. C (by Christian Mecaros)
2. D (by Kristy Therese Alivio) 15. A (by Christian Mecaros)
3. D (by Kristy Therese Alivio) 16. D (by Theresa Pantinople)
4. D (by Kimberly Daan) 17. D (by Sean Villacorta)
5. D (by Geraldine Oliamot) 18. B (by Sean Villacorta)
6. A (by Michaelah Baoc) 19. C (by James Dean Lumactud)
7. C (by James Dean Lumactud) 20. A (by James Dean Lumactud)
8. D and B (by Raynel Cabase) 21. C (by Johnrey Martinez)
9. A (by Raynel Cabase) 22. C (by Kimberly Daan)
10. B (by Geraldine Oliamot) 23. C (by Theresa Pantinople)
11. C (by Shannieze Batomalaque) 24. C (by Michaelah Baoc)
12. B (by Jecille Avila) 25. C (by Shannieze Batomalaque)
13. D (by Jecille Avila)

SOLUTIONS
1. Beginning WIP Inventory 18,500
Direct Material 60,200
Direct Labor 44,000
Manufacturing Overhead Applied 51,600
Total Manufacturing Costs 155,800
Total Cost of WIP 174,300
Less: Ending WIP Inventory (21,000)
Cost of Goods Manufactured 153,300

2. Direct method ignores any service rendered by one service department to another.
3.
Job Cost Sheet
Materials (Less Scarap):
Dept. X $7,000
Dept. Y 850
Dept. Z 400 $8,250
Direct Wages:
Dept. X: 1,000 hours at $1 per hour $1,000
Dept. Y: 2,000 hours at $1.50 per hour 3,000
Dept. Z: 5,000 hours at $2 per hour 10,000 14,000
Prime Cost $22,250
Overheads:
Dept. X $1,000
Dept. Y 1,000
Dept. Z 3,125 $5,125
Total Cost $27,375
Department X:
Total Overheads in the dept. / Total labor hours in the dept. x Labor hours in Dept. for Job No. 58
=10,000 / 10,000 x 1,000 = $1,000
Department Y:
=15,000 / 30,000 x 2,000 = $1,000
Department Z:
= 25,000 / 40,000 x 5,000 = $3,125
4.
Beginning Work in Process 250 40% 100
+ Completion of Units in Process 250 60% 150
+ Units Started and Completed 3,300 100% 3,300
+ Ending Work in Process 1,700 80% 1,360
Equivalent Units of Production 4,910
5.
Packaging
Transferred Out 173,413
Beg. WIP
Cost to compute
T-in
DM (2,500 x 9.2) 23,000
CC (875 x 6.02) 5,268 28,268 201,681
Started and Completed
(39 200 x 85.22) 3,340,624
3,542,305
Ed. WIP
T-in (1,200 x 70) 5,057
DM
CC (840 x 6.02) 84,000 89,057
Rounding off (189)
Total Cost to Account For $3, 631,173

6. Administrative Expense 215.5/yard 550/clothes 60.7 170,000

Production Overhead 318.2/yard 466/clothes 174.7 198,000
7. 600 units is the only amount that will not cause Constraint 1 to be violated.
Constraint 1: 6(0) + 10(600) ≤ 6000 = 6000 ≤ 6000
Constraint 2: 10(0) + 4(600) ≥ 500 = 2400 ≥ 500
8. Actual quantity of materials purchased at actual price (8000 pounds x 11.50) = 92,000
Actual quantity of materials purchased at standard price (8,000 pounds x 12.00) =96,000
=4,000 F
Actual labor hours worked at standard rate 1,600 hours x 24) = 40,000
Standard direct labor hours allowed at standard rate (1,800 hours x 24) = 38,400
= 1,600 U
9. Variable overhead spending variance = (AH × AR) – (AH × SR)
= $110,670 – (6,200 × $17.55) = $1,860 U
10.
Standard: A 3.0/7.0 = 43%
U 4.0/7.0 = 57%
Actual:
A 4.6 x 45,750 x $5.00 = $ 1,052,250
U 6.4 x 45,750 x $3.50 = 1,024,800
$2,077,050
$75,945 U price
Actual x Standard Prices:
A 4.6 x 45,750 x $4.50 = $ 947,025
U 6.4 x 45,750 x $3.60 = 1,054,080
$2,001,105
$177,052 U mix
Standard Qty. x Actual Mix x Standard Prices:
A 43% x 457,500* x $4.50 = $ 885,263
U 57% x 257,500 x $3.60 = 938,790
$1,824,053 $547,216 U yield
Standard x Standard:
A 43% x 320,250** x $4.50 = $ 619,684
U 57% x 320,250 x $3.60 = 657,153
$1,276,837
*(45,750 x 10 = 257,500 **(45,750 x 7.0 = 320,250)
11. Units transferred to the next department 110,000
Ending WIP conversion (10,000*30%) 3,000
Equivalent unit of production 113,000
Cost of Beginning WIP inventory 45,678
 Cost added during the period 234,910
Total costs 280,588
Equivalent units of production 113,000
Cost per EUP 2.483
12. Gallons Sales price at Disposal Cost NRV per split Total NRV
split off per gallon off
Uno 1,800 $7.00 $5.00 $2.00 $3,600
Dos 2,500 $11.00 $9.00 $2.00 $5,000
$8,600

3,600/8,600 = .41860465116 * 10,000 = $4,186.0465116 or $4,186

13. Beginning WIP Inventory $3,100

Direct Materials $1,150
Direct Labor $1,700
Factory Overhead ($1,700*30%) $ 510
Ending WIP Inventory $6,460
14. Compute Ending WIP Inv. for Conversion
30 percent percentage as to Conversion
Ending WIP Inv. 6,000 lbs
Percentage as to Conversion 30 %
Ending WIP Inv. for Conversion. 1,800 lbs

Compute the Normal Loss

1percent as to Units/lbs Started

Started. 250,000 lbs

Rate of Normal Loss. 1%
Normal Loss. 2,500 lbs

Compute the Total Loss

Completed. 238,700 lbs
Total Loss. (SQUEEZE) 7,800
Ending Inventory. 6,000
Total Units Accounted for. 252,000 lbs

Compute for Abnormal Loss

Total Loss. 7,800 lbs
Normal Loss. 2,500
Abnormal Loss. 5,300 lbs

Compute the EUP for Conversion Cost

Beg. WIP Inv. 2,000 lbs

Strd and Cmpltd. 236,200
Ending WIP Inv. 1,800
Abnormal Loss. 5,300
EUP for Conv. cost. 245,300 lbs

15. Cost to make:P30,000 + (P3.20 × 25,000)Php 110,000

Cost to buy: 25,000 × P3.60. Php (90,000)
Advantage of purchasing Php 20,000
16. In the problem there are 2 trigger point which are Purchases of direct materials and incurring
of conversion cost (Stage A) and Sale of finished goods (Stage D). There is no journal entry for
production resulting in Work in Process (Stage B) because there are minimal work in process and
when finished goods are completed (Stage C), no entry is recorded because the completed units are
expected to be sold quickly and finished goods inventory is expected to be minimal.
17. The most appropriate method of allocating insurance costs on the basis of the data given
would be on floor area. The total area of the factory is 14,200 square metres
(5,000+6,000+2,000+1,200). This means that for each square metre of space that a department
occupies we would allocate £0.2465 of insurance costs to it (£3,500/14,200). The assembly
department has 6,000 square metres of space and so will be allocated £1,479 (6,000 * £0.2465).
18. The income plus the fixed costs incurred equals the contribution margin ($90,000 plus $20,000
equals $110,000). Therefore, total variable costs must have been $40,000 ($150,000 in sales minus
$110,000 contribution margin equals $40,000 variable costs). If 20,000 units produced $40,000 of
variable costs, then the per-unit variable cost must have been $2.00.
19. UNITS PRODUCED: 100,000 x $8 = $800,000
Fixed Cost =$0
Variable Cost = ($700,000)
PROFIT $100,000
20. Cheese Product Milk Product Chocolate Product

Sales $25,000 $32,000 $47,000

Less:
Variable Costs 19,000 20,000 29,000
Contribution Margin $6,000 $12,000 $18,000
Less:
Traceable Fixed 3,000 10,000 6,000
Costs ____
Segment Income $3,000 $2,500 $12,000

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