Question

Feeders manufactures bird feeders for wild bird specialty stores. In? September,

WilsonWilson

Feeders received an order from Wild? Birds, Inc., for

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platform bird feeders. The order from Wild? Birds, Inc., became Job Number 1102 at

WilsonWilson

Feeders. A materials requisition for Job 1102 is presented to the right. In addition to the materials?requisition, the labor time records? (partial) for the week during which these feeders were made are presented. Other products were also being produced during that? week, so not all of the labor from that week belongs to Job 1102.??

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?(Click the icon to view the materials? requisition.)                                   

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?(Click the icon to view the labor time? records.)

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?(Click the icon to view the job cost? record.)Read the requirements

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Requirement 1. Calculate the total for the Materials Requisition form. Post the information? (cost and requisition? number) from the Materials Requisition form to the Job Cost Record in the appropriate boxes.

Complete the Materials Requisition form. In Requirement 3 you will post the information? (cost and requisition? number) from the Materials Requisition form to the Job Cost Record in the appropriate boxes.

Materials Requisition
Number: #1250
Date:	9/14
Job:	1102
Part number		Description	Quantity	Unit Cost	Amount
WOCD06		Rough-hewn cedar planks	42	$2.00	$84
SSF0304		Stainless steel fasteners	84	$0.50	42
AS222		Reinforced aluminum screens	20	$1.50	30
		Total			$156

Requirement 2. Complete the labor time records for each of the employees. Once the labor time record is? completed, post the information relevant to Job 1102 to the Job Cost Record for Job Cost 1102.

Complete the labor time records for each of the employees. In Requirement 3 you will post the information relevant to Job 1102 to the Job Cost Record for Job Cost 1102. Begin with employee Greg Henderson.

Labor Time Record
Employee:	Greg Henderson				Week:	9/14-9/20
Hourly Wage Rate:		$14			Record #:	912
Date	Job number		Start Time	End Time	Hours	Cost
9/14	1102		8:00	12:00	4	$56
9/14	1103		12:00	4:00	4	$56
9/15 etc.

Now complete the labor time record for employee Andrew Peck.

Labor Time Record
Employee:	Andrew Peck				Week:	9/14-9/20
Hourly wage rate:		$7			Record #:	913
Date	Job number		Start Time	End Time	Hours	Cost
9/14	1101		8:00	1:00	5	$35
9/14	1102		1:00	4:00	3	$21
9/15	1103		8:00	10:00	2	$14
9/15 etc.

Requirement 3. Manufacturing overhead has already been added to the Job Cost Record. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of

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feeders?(units).Post the direct material information? (cost and requisition? number) from the Materials Requisition form and direct labor information relevant to Job 1102 to the Job Cost Record for Job Cost 1102. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of

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feeders? (units). ?(Round the cost per unit to the nearest? cent.)View the completed labor time records

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Job Cost Record
Job Number:	1102
Customer:	Wild Birds, Inc.
Job description:	32 Model 3F (platform bird feeders)
Date Started:	Sep. 14	Date Completed:
Manufacturing Cost Information:			Cost Summary
Direct Materials
Req. # :	1250		$156
Direct Labor
No. #	912
No. #	913
Manufacturing Overhead
	7 hours x $2 per direct labor hour		$14
Total Job Cost
Number of Units		÷	32
Cost per Unit

Answer 1

Labor Time Record
Employee:	Greg Henderson				Week:	9/14-9/20
Hourly Wage Rate:		$14			Record #:	912
Date	Job number		Start Time	End Time	Hours	Cost
14-Sep	1102		8:00	12:00	4	$56
14-Sep	1103		12:00	4:00	4	$56
9/15 etc.					Total	$112
Now complete the labor time record for employee Andrew Peck.
Labor Time Record
Employee:	Andrew Peck				Week:	9/14-9/20
Hourly wage rate:		$7			Record #:	913
Date	Job number		Start Time	End Time	Hours	Cost
14-Sep	1101		8:00	1:00	5	$35
14-Sep	1102		1:00	4:00	3	$21
15-Sep	1103		8:00	10:00	2	$14
9/15 etc.					Total	$70
Job Cost Record
Job Number:	1102
Customer:	Wild Birds, Inc.
Job description:	32 Model 3F (platform bird feeders)
Date Started:	Sep. 14	Date Completed:
Manufacturing Cost Information:			Cost Summary
Direct Materials
Req. # :	1250		$156
Direct Labor
No. #	912		$56
No. #	913		$21
Manufacturing Overhead
	7 hours x $2 per direct labor hour		$14
Total Job Cost T			$247
Number of Units N		÷	32
Cost per Unit T/N			$7.72
If any doubt please comment