Slide 1 ___________________________________ Job Cost She e t THE COMPANY JOB COST SHEET 06- J44 June 10, 2006 Job Number_______________________________ Date Initiated___________________________ ___________________________________ Date Completed_________________________ Pa inting Department_______________________________ Item_____________________________________ Inte r ior window tr im Bldg X Units Completed_________________________ Direct Material Direct Labor Manufacturing Overhead ___________________________________ Req. # Amount Ticket Hours Amount Hours Rate Amount ___________________________________ Cost Summary Units Shipped Direct Materials Da te Number Ba lanc e Direct Labor ___________________________________ Manufacturing Overhead Total Cost Unit Product Cost ___________________________________ Exhibit T 3M2-1~ example of Job Cost She e t 2005 K D Ha the wa y-Dia l ___________________________________ Slide 2 ___________________________________ Job Costing Syste m ___________________________________ R e c e ive Job Orde r Cha in of E ve nts Sc he dule ___________________________________ Job Or de r Ma te rials ___________________________________ Be gin Job Comple te job a nd ___________________________________ alloc ate ove rhe ad Se nd invoic e to ___________________________________ c ustome r E xhibit T 3M2-2 ~ Cha in of e ve nts in Job Costing System 2005 K D Ha the wa y-Dia l ___________________________________ Slide 3 ___________________________________ Mate rial Re quisition F orm The Com pany Material Requisition ___________________________________ Material Requisition Number_____ 061324 Date______________________ June 10, 2006 Job # ______________________ 06-J44 Painting Department__________________ Description Quantity Unit Cost Total Cost ___________________________________ PT 10 L ight O c e an blue 5 g a l 2 $54.25 $108.25 PB61 4” nylon paint brush 2 $3.60 $7.20 $115.45 ___________________________________ Jo John D D.Smit ith Authorized Signature _______________________ ___________________________________ ___________________________________ E xhibit T 3M2-3 ~ Mate r ial R e quistion F or m 2005 K D Ha the wa y-Dia l ___________________________________
Slide 4 ___________________________________ Job Cost She e t THE COMPANY JOB COST SHEET 06- J44 June 10, 2006 Job Number_______________________________ Date Initiated___________________________ ___________________________________ Date Completed_________________________ Pa inting Department_______________________________ Item_____________________________________ Inte r ior window tr im Bldg X Units Completed_________________________ Direct Material Direct Labor Manufacturing Overhead ___________________________________ Req. # Amount Ticket Hours Amount Hours Rate Amount 061324 $115.45 ___________________________________ Cost Summary Units Shipped Direct Materials $115.45 Da te Number Ba lanc e Direct Labor ___________________________________ Manufacturing Overhead Total Cost Unit Product Cost ___________________________________ E xhibit T 3M2-4 ~ Job Cost Sheet with Mate r ia ls adde d 2005 K D Ha the wa y-Dia l ___________________________________ Slide 5 ___________________________________ T ime T ic ke t The Com pany Tim e Ticket ___________________________________ Time Ticket # ________________ Date________________________ June 11, 2006 06- J10252 Employee___________________ R ic ha r d Wilson Station______________________ ___________________________________ Time Started Ended Completed Rate Amount Job Number 7:00 a.m. 11:00 a.m. 4.0 $15.00 $60.00 06- J44 12:00 p.m. 4:00 p.m. 4.0 $15.00 $60.00 06- J44 ___________________________________ Totals 8.0 $120.00 Authorized ___________________________________ Jam James S S. R Rogers rs Signature ______________________________ ___________________________________ E xhibit T 3M2-5 ~ T ime tic ke t for m 2005 K D Ha the wa y-Dia l ___________________________________ Slide 6 ___________________________________ Job Cost She e t THE COMPANY JOB COST SHEET 06- J44 June 10, 2006 Job Number_______________________________ Date Initiated___________________________ ___________________________________ Date Completed_________________________ Pa inting Department_______________________________ Item_____________________________________ Inte r ior window tr im Bldg X Units Completed_________________________ Direct Material Direct Labor Manufacturing Overhead ___________________________________ Req. # Amount Ticket Hours Amount Hours Rate Amount 061324 $115.45 06- J10252 8 $160.00 06- J10253 8 $160.00 ___________________________________ Cost Summary Units Shipped Direct Materials $115.45 Da te Number Ba lanc e Direct Labor $320.00 ___________________________________ Manufacturing Overhead Total Cost Unit Product Cost ___________________________________ Exhibit T 3M2-6 ~ Job c ost she e t with la bor a dde d 2005 K D Ha the wa y-Dia l ___________________________________
Slide 7 ___________________________________ Pr e de te r mine d Ove r he ad Rate At the c omple tion of a job the ove r he ad ne eds to be ___________________________________ a lloc a te d. T o a c c omplish this, the ra te is de te r mine d in a dvanc e ba se d upon E ST IMAT E D tota l manufa c tur ing ove rhe a d c ost a nd E ST IMAT ED units in the a lloc a tion base ___________________________________ E stima te d tota l ma nufa c turing ove r hea d c ost Pre de te rmine d = Ove rhe a d Ra te E stima te d tota l units in the a lloc a tion ba se ___________________________________ T ype s of a lloc a tions ba ses: • Dir e c t la bor hour s • Ma c hine hour s ___________________________________ • Dir e c t la bor c ost • Units of produc t Alloc a tion ba se s a re se le c te d fr om ba se s c ommon to a ll the ___________________________________ pr oduc ts a nd se rvic e s 2005 K D Ha the wa y-Dia l ___________________________________ Slide 8 ___________________________________ Pr e de te r mine d Ove r he ad Rate ___________________________________ E stima te d tota l ma nufa c turing ove r hea d c ost Pre de te rmine d = Ove rhe a d Ra te E stima te d tota l units in the a lloc a tion ba se “T he Compa ny” c a lc ula te d the E stima te d tota l ma nufa c tur ing ___________________________________ ove rhe a d c ost to be $72,800 a nd the dir e c t labor hour s to be 29,120 $72,800 ___________________________________ $2.50/ DL H = 29,120 ___________________________________ ___________________________________ 2005 K D Ha the wa y-Dia l ___________________________________ Slide 9 ___________________________________ Job Cost She e t THE COMPANY JOB COST SHEET 06- J44 June 10, 2006 Job Number_______________________________ Date Initiated___________________________ ___________________________________ Date Completed_________________________ Pa inting Department_______________________________ Item_____________________________________ Inte r ior window tr im Bldg X Units Completed_________________________ Direct Material Direct Labor Manufacturing Overhead ___________________________________ Req. # Amount Ticket Hours Amount Hours Rate Amount 061324 $115.45 06- J10252 8 $160.00 8 $2.50 $20.00 06- J10253 8 $160.00 8 $2.50 $20.00 ___________________________________ Cost Summary Units Shipped Direct Materials $115.45 Da te Number Ba lanc e Direct Labor $320.00 ___________________________________ Manufacturing Overhead $ 40.00 Total Cost Unit Product Cost ___________________________________ E xhibit T 3M2-7 ~ Job Cost she e t with Ma nufa c tur ing Ove r he a d adde d 2005 K D Ha the wa y-Dia l ___________________________________
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