Job Order Costing

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Across
  1. 2. What gets credited in this journal entry? DR: Work in Process 25,000, DR Manufacturing Overhead 10,000 CR? 35,000
  2. 5. The amount of cost actually incurred is known as?
  3. 7. The amount of overhead overapplied or underapplied is adjusted into what account? (acronym)
  4. 8. It is difficult to trace costs including indirect materials like nails in a building company. We cannot know the __________ overhead cost of a particular job.
  5. 10. What type of account do you use to show a cost of flow?
  6. 11. What gets debited in this journal entry? DR ? 60,000, CR Work in Process 60,000
  7. 13. When you subtract the _______ overhead cost from the actual overhead cost, you get over or under-applied costs.
  8. 15. Information from documents including a sales order production order, materials requisition form and labour timesheet all contribute to what final requisition?
Down
  1. 1. In a normal costing system, the formula: Estimated total manufacturing overhead cost/Estimated total activity volume of allocation base = ___________ overhead rate
  2. 3. Underapplied Manufacturing overhead happens when the budget applied is too ______?
  3. 4. If there is a remaining balance on the credit side of the Manufacturing Overhead’s T-account, then the overhead has been ___________?
  4. 6. Using a predetermined rate of 40% makes it possible to __________ the total job costs sooner than the period ending actual overhead rate.
  5. 7. The manufacturing overhead account operates as a _______ account.
  6. 9. An overhead that consists of tools, wood, and tiles is an _________ cost.
  7. 12. Job-Order Cost Accounting is comprised of direct materials direct labour, and?
  8. 14. When preparing a journal entry issuing materials to the production departments, what type of materials are debited to Work in Process?