# (Solved) : Clear View Manufacturer Custom Windows Uses Job Costing System Orlando Fl Plant Plant Mach Q26325019 . . .

Clear View is a manufacturer of custom windows and uses ajob-costing system at its Orlando, FL plant. The plant has amachining department and a finishing department. Clear View usesnormal costing with two direct-cost categories (direct materialsand direct manufacturing labor) and two manufacturing overhead costpools (the machining department with machine-hours as theallocation base and the finishing department with directmanufacturing labor costs as the allocation base). The 2014 budgetfor the plant is as follows:

 Machining Department Finishing Department Manufacturing overhead costs \$9,065,000 \$8,181,000 Direct manufacturing labor costs \$ 970,000 \$4,050,000 Direct manufacturing labor-hours 36,000 155,000 Machine-hours 185,000 37,000

Prepare an overview diagram of Clear View’s job-costingsystem.

What is the budgeted manufacturing overhead rate in themachining department? In the finishing department?

During the month of January, the job-cost record for Job 431shows the following:

 Machining Department Finishing Department Direct materials used \$13,000 \$ 5,000 Direct manufacturing labor costs \$ 900 \$ 1,250 Direct manufacturing labor-hours 20 70 Machine-hours 140 20

Compute the total manufacturing overhead cost allocated to Job431.

Assuming that Job 431 consisted of 300 units of product, what isthe cost per unit?

Amounts at the end of 2014 are as follows:

 Machining Department Finishing Department Manufacturing overhead incurred \$10,000,000 \$7,982,000 Direct manufacturing labor costs \$ 1,030,000 \$4,100,000 Machine-hours 200,000 34,000

Compute the under- or overallocated manufacturing overhead foreach department and for the Dover plant as a whole.

Why might Clear View use two different manufacturing overheadcost pools in its job-costing system?