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CHECK FIGURES FROM SUGGESTED SOLUTIONS
TO EXERCISES AND PROBLEMS
For Students’ Use in Checking Their Own Solutions
COST ACCOUNTING: A MANAGERIAL EMPHASIS, 12TH EDITION
BY CHARLES T.HORNGREN, SRIKANT M. DATAR, AND GEORGE FOSTER
Chapter 4. Job Costing
4-16 Job costing: a c e g h k l n o p q s u
Process costing: b d f i j m r t
4-171. A 190% B 175% 2.(a) $127,000 (b) $122,500 3. $147,000
4-18 1. (a) $50 (b) $42 2.(a) L $187,726; M $219,514
(b) L $180,526 M $211,434
4-19 1. $15/mh 2.$2,925,000 3. $15,000 over allocated
4-20 1. M $36; A 180% 2. $99,000 3. M, $120,000 under; A, $(260,000) over
4-21 1. 260% 2. 400% 3. $32,400; $36,000
4-22 1. (a) $25,900using BOHR 165% (b) $26,800 using BOHR 180%
(c) $26,200 using BOHR 170%
2. (a) $27,400 (using VOHR 90%, FOHR 100%)
(b) $25,600 (using VOHR 60%, FOHR 100%)
4-23 1. $353. $25,000 overallocated, insignificant
4-24 2. (11) dr. MOH Allocated $2,080 cr. MOH Control $1,950 cr. CGS $130
4-26 2. $6 3. dr. MOH Allocated $63; dr. CGS $5; cr. MOHControl $68
4-27 1. $570,000 2. $380
3. dr. FG Control $570,000 cr. WIP Control $570,000 4. $410,000 dr. balance
4-28 1. (a) $58; $48 (b) $58; $45 (c) $60; $452. (a) $12,720 (b) $12,360 (c) $12,600
4-29 1. 210% = $23,730/$11,300
2. LA $6,470 NS $14,610 E $17,900 B $9,850 Total $48,830
3. LA $3,750 NS$16,130 E $19,100 B $9,850 Total $48,830
5. Remaining 3 depts 238% = $22,880/$9,600
4-30 2. M $50; F 200% 3. $9,000 4. $139.25
5. M $200,000 underallocated; F$300,000 overallocated;
Total $100,000 overallocated
4-31 2. $65 3. $55 4. R, $12,000; P, $18,000
4-32 1. (a) $125 (b) $50 2. (a) $45 (b) $50 3. R, $17,000; P,...
TO EXERCISES AND PROBLEMS
For Students’ Use in Checking Their Own Solutions
COST ACCOUNTING: A MANAGERIAL EMPHASIS, 12TH EDITION
BY CHARLES T.HORNGREN, SRIKANT M. DATAR, AND GEORGE FOSTER
Chapter 4. Job Costing
4-16 Job costing: a c e g h k l n o p q s u
Process costing: b d f i j m r t
4-171. A 190% B 175% 2.(a) $127,000 (b) $122,500 3. $147,000
4-18 1. (a) $50 (b) $42 2.(a) L $187,726; M $219,514
(b) L $180,526 M $211,434
4-19 1. $15/mh 2.$2,925,000 3. $15,000 over allocated
4-20 1. M $36; A 180% 2. $99,000 3. M, $120,000 under; A, $(260,000) over
4-21 1. 260% 2. 400% 3. $32,400; $36,000
4-22 1. (a) $25,900using BOHR 165% (b) $26,800 using BOHR 180%
(c) $26,200 using BOHR 170%
2. (a) $27,400 (using VOHR 90%, FOHR 100%)
(b) $25,600 (using VOHR 60%, FOHR 100%)
4-23 1. $353. $25,000 overallocated, insignificant
4-24 2. (11) dr. MOH Allocated $2,080 cr. MOH Control $1,950 cr. CGS $130
4-26 2. $6 3. dr. MOH Allocated $63; dr. CGS $5; cr. MOHControl $68
4-27 1. $570,000 2. $380
3. dr. FG Control $570,000 cr. WIP Control $570,000 4. $410,000 dr. balance
4-28 1. (a) $58; $48 (b) $58; $45 (c) $60; $452. (a) $12,720 (b) $12,360 (c) $12,600
4-29 1. 210% = $23,730/$11,300
2. LA $6,470 NS $14,610 E $17,900 B $9,850 Total $48,830
3. LA $3,750 NS$16,130 E $19,100 B $9,850 Total $48,830
5. Remaining 3 depts 238% = $22,880/$9,600
4-30 2. M $50; F 200% 3. $9,000 4. $139.25
5. M $200,000 underallocated; F$300,000 overallocated;
Total $100,000 overallocated
4-31 2. $65 3. $55 4. R, $12,000; P, $18,000
4-32 1. (a) $125 (b) $50 2. (a) $45 (b) $50 3. R, $17,000; P,...
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