JOB-COST RECORD

JOB NO: WPP 298 CUSTOMER: Western Pulp and Paper

Date Started: Feb. 4, 2008 Date Completed Feb. 28, 2008

DIRECT MATERIALS
Date Materials Quantity Unit
Received Requisition No. Part No. Used Cost
Feb. 4, 2008 2008: 198 MB 468-A 8 $14
Feb. 4, 2008 2008: 199 TB 267-F 12 63

Total

DIRECT MANUFACTURING LABOR

Period Labor Time Employee Hours Hourly
Covered Record No. No. Used Rate
Feb. 4-10, 2008 LT 232 551-87-3076 25 $18
Feb. 4-10, 2008 LT 247 287-31-4671 5 19

Total

MANUFACTURING OVERHEAD*
Cost Pool Allocation-Base Allocation-
Date Category Allocation-Base Quantity Used Base Rate
Dec. 31, 2008 Manufacturing Direct Manufacturing 88 hours $45
Labor-Hours

Total
TOTAL MANUFACTURING COST OF JOB

*The Robinson Company uses a single manufacturing-overhead cost pool. The use of multiple overhead cost pools
would mean multiple entries in the "Manufacturing Overhead" section of the job-cost record.
Western Pulp and Paper
Feb. 28, 2008

Total
Costs
$ 112
756

$ 4,606

Total
Costs
$ 450
95

$ 1,579

Total
Costs
$ 3,960

$ 3,960
$10,145

tiple overhead cost pools

 Allocated
Manufacturing
Overhead
Included in Each
Account Balance Account Balance
Account (Before Proration) (Before Proration)
Work in process control $ 50,000 $ 16,200
Finished goods control 75,000 31,320
Cost of goods sold 2,375,000 1,032,480
$2,500,000 $ 1,080,000
 Allocated Allocated
Manufacturing Manufacturing
Overhead Included Overhead Included in
in Each Account Each Account
Account Balance Balance (Before Balance as a Percent
(Before Proration) Proration) of Total
Account (1) (2) (3) = (2) / $1,080,000
Work in process control $ 50,000 $ 16,200 1.5%
Finished goods control 75,000 31,320 2.9%
Cost of goods sold 2,375,000 1,032,480 95.6%
Total $2,500,000 $ 1,080,000 100.0%
 Proration of $135,000 of Account
Underallocated Manufacturing Balance
Overhead (After Proration)
(4) = (3) × $135,000 (5) = (1) + (4)
0.015 × $135,000 = $ 2,025 $ 52,025
0.029 × 135,000 = 3,915 78,915
0.956 × 135,000 = 129,060 2,504,060
$ 135,000 $ 2,635,000
 Proration of $135,000 of
Account Balance Account Balance as a Underallocated
(Before Proration) Percent of Total Manufacturing Overhead
Account (1) (2) = (1) / $2,500,000 (3) = (2) × $135,000
Work in process control $ 50,000 2.0% 0.02 × $135,000 = $ 2,700
Finished goods control 75,000 3.0% 0.03 × $135,000 = 4,050
Cost of goods sold 2,375,000 95.0% 0.95 × $135,000 = 128,250
Total $2,500,000 100.0% $ 135,000
Account Balance
(After
Proration)
(4) = (1) + (3)
$ 52,700
79,050
2,503,250
$ 2,635,000
Underallocated manufacturing overhead $ 135,000