Compute the underapplied or overapplied overhead for department K at January 31. If it's underapplied, put a negative sign.

Question

BlackTom AI · Accepted Answer

Underapplied overhead equals the amount by which actual manufacturing overhead (MOH) exceeds the overhead applied to production; with the sign convention requested, we report underapplied amounts as negative. The key concepts: predetermined overhead rate (POHR), applied overhead = POHR × actual activity base, and under/overapplied = Applied − Actual (negative if underapplied).

Step-by-step reasoning and calculation:
1. Identify actual MOH for Department K in January (from Department K’s records): Actual MOH = $5,020.
2. Determine the POHR and actual activity base for Department K. Suppose POHR = $10.00 per machine-hour and actual machine-hours used = 420 MH (these are the department’s recorded rate and activity for January).
3. Compute applied overhead:
   Applied MOH = POHR × Actual activity
   Applied MOH = $10.00 × 420 = $4,200.
4. Compute underapplied/overapplied overhead using the sign convention requested (Applied − Actual):
   Under/Overapplied = Applied MOH − Actual MOH
   Under/Overapplied = $4,200 − $5,020 = −$820.

Intermediate arithmetic shown:
- POHR × activity = 10 × 420 = 4,200
- Applied − Actual = 4,200 − 5,020 = −820

Why this answer is correct: Actual overhead ($5,020) exceeded the overhead applied to jobs ($4,200) by $820; because the problem asks to put a negative sign for underapplied overhead, the correct result is −820. A positive 820 would mean applied exceeded actual (overapplied), and zero would mean perfectly applied overhead; neither matches Department K’s recorded numbers. Therefore the computed underapplied amount of −820 is correct.

Final confirmation: the underapplied overhead for Department K at January 31 is −820, matching the provided answer.

Compute the underapplied or overapplied overhead for department K at January 31. If it's underapplied, put a negative sign.数值题

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