(b) Distinguish among spoilage, rework, and scrap.

(2) The NTPU Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Assembly Department and 8,000 direct manufacturing labor-hours in Quality Control Department. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:Job A incurred 800 machine-hours in Assembly Department and 300 manufacturing labor-hours in Quality Control Department. The company uses a budgeted overhead rate for applying overhead to production.Requirement:(a) Prepare the necessary journal entries to summarize the March transactions for Assembly Department.(b) Determine the total cost of Job A.

題組內容

(b) Distinguish among spoilage, rework, and scrap.

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