1

WORK ORDER BEING EXERCISES

EX-1

Good Samaritan Medical Center has a single functioning room which is used by community physicians to perform surgical procedures. The expense of using the working room can be accumulated simply by each individual procedure and includes the direct supplies costs (drugs and medical devices), medical professional surgical period, and functioning room over-head. On January 1 of the current year, the annual working room cost to do business is believed to be:

Non reusable supplies

$124, 500

Depreciation expense

24, 000

Ammenities

15, 300

Nurse incomes

188, 000

Technician income

47, 200

Total functioning room overhead

$399, 500

The expenses will be given to types of procedures based on the quantity of surgical area hours. The Medical Center desires to use the operating space an average of seven hours every day, six times per week. Additionally , the functioning room will be shut down a couple weeks per year pertaining to general fixes. a. Determine the established operating place overhead level for 12 months. b. LeVar Wilson had a 2 . 5-hour procedure upon January 15. How much operating room overhead would be incurred to his procedure, making use of the rate determined in (a)? c. During January, the operating place was used 168 hours. You see, the overhead costs received for January were $31, 800. Determine the expense under- or over-applied to get the period. EX-2

The following consideration appears inside the ledger following only part of the postings have been completed pertaining to March:

Work in Process

Balance, March 1

$15, seven-hundred

Direct elements

84, seven-hundred

Direct labor

63, two hundred

Factory over head

92, 100

2

Jobs finished during March will be summarized the following:

Job 320

$56, 800

Job 327

$23, 95

Job 326

74, six-hundred

Job three hundred and fifty

93, seven hundred

a. Journalize the entrance to record the jobs accomplished.

b. Decide the cost of the unfinished careers at March 31.

EX-3

During Feb, Cardella Developing works on two jobs: A16 and B17. Summary info concerning these types of jobs are as follows....

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