CMA Study Group

  • 1.  part 1 Question

    Posted 08-04-2012 05:44 AM
    hi every body

    Using the following budget data for Valley Corporation, which produces only one
    product, calculate the company's predetermined factory overhead application rate for
    variable overhead.

    Units to be produced                                       11,000
    Units to be sold                                               10,000
    Indirect materials, varying with production $   1,000
    Indirect labor, varying with production             10,000
    Factory supervisor's salary,
    incurred regardless of production                        20,000
    Depreciation on factory building and equipment 30,000
    Utilities to operate factory machines                   12,000
    Security lighting for factory                                  2,000
    Selling, general and administrative expenses      5,000


    a. $2.09.
    b. $2.30.
    c. $4.73.
    d. $5.20

     thankes






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    Ayda Fahim Samaan
    Accountant
    Mina Tex
    Sidi Beasher
    Egypt
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  • 2.  RE:part 1 Question

    Posted 08-04-2012 07:08 AM
    Correct answer a. Valley's predetermined overhead application rate is $2.09.
    (Indirect material + Indirect labor + Utilities) ÷ Production
    ($1,000 + $10,000 + $12,000) ÷ 11,000 = $2.09

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    Patricia Abels CPA
    Academic
    The University of Findlay
    Findlay OH
    United States
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