The Beal Manufacturing Company’s job costing system has two direct cost categories, direct materials and direct manufacturing labour.

The Beal Manufacturing Company’s job costing system has two direct cost categories, direct materials and direct manufacturing labour. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labour-hours (DLH).  At the beginning of 2013, Beal adopted the following standards for its manufacturing costs based on production of 8,000 units:

Input Cost per  Output Unit

Direct materials3 kilograms at $5 per kilogram$    15

Direct manufacturing labour5 hours at $15 per hour     75

Manufacturing overhead: 

Variable Fixed$6 per DLH       30

Fixed Cost$8 per DLH       40

Standard manufacturing cost per output unit$160

The denominator level for total manufacturing overhead per month in 2013 is 40,000 direct manufacturing labour-hours. The records for January indicate the following:

Direct materials purchased25,000 kilograms for $ 130,000 

Direct materials used23,100 kilograms

Direct manufacturing labour40, 100 hours, at $14.60 per hour

Total actual manufacturing overhead 

Variable280,000 

Fixed320,000

Actual production7,800 output units

Required:  

For the month of January 2013, compute Material, Labour and Variable Overhead Variances. 

Show more

Calculate Your Essay Price
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
$26
The price is based on these factors:
Academic level
Number of pages
Urgency
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more