Week 4 - MOH Part I

Which one is considered as manufacturing overhead?

• Direct labor

• Factory supplies used

• Office depreciation

• Commission of sale

Which of the following cannot be subsidiary accounts of MOH control?

• Single control account with subsidiary ledger by department.

• Single control account with subsidiary ledger by types of overhead costs.

• Single control account with subsidiary ledger by direct and indirect costs.

On page 4, in step 2 of example 1.1, what amount of manufacturing overhead cost is allocated to Job 3?

• 1,000

• 2,000

• 3,000

• 4,000

On page 5, in step 1. which one is the actual overhead rate?

• 100

• 200

• 300

• 400

On page 6, in step 1 of example 1.2, which one is the overhead rate of sewing department?

• 36.5 Baht/ labor hour

• 63.5 Baht/ labor hour

• 73 Baht/ labor hour

• 127 Baht/ labor hour

On page 7, in step 2 of example 1.2, which one is the total allocated MOH cost of Job 2?

• 2,540 Baht

• 2,730 Baht

• 8,540 Baht

• 8,730 Baht

On page 9, in the direct method table of example 1.3, which rate is used to allocate the Manufacturing Overhead (MOH) cost of the store department to other departments?

• 1

• 1/2

• 2/3

• 3/4

On page 9, in the step method table of example 1.3, which rate is used to allocate the Manufacturing Overhead (MOH) cost of the maintenance department to other departments?

• 2

• 2/3

• 4

• 6

On page 9, in the step method table of example 1.3, which rate is used to allocate the Manufacturing Overhead (MOH) cost of the store department to other departments?

• 1

• 2/3

• 4

• 6

On page 9, in the step method table of example 1.3, what is the allocated Manufacturing Overhead (MOH) cost for the cutting department?

• 5,000 Baht

• 5,750 Baht

• 6,200 Baht

• 6,950 Baht